DMBM522880 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: where to send cases

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Cases should be sent to the PEU on Form P400 with copies of the relevant papers and summary of the facts and details of the tax underdeducted.

The employer’s explanation should be provided in all cases.

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