DMBM522940 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: initial contact with the employer
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
The caseworker should send an initial letter to the employer confirming:
- their request for a direction is now being considered
- the amount of tax payable.
It may be necessary to request additional information or clarification from the employer prior to making a decision.
If there is a PAYE failure by more than one employer for the same employee, a separate letter should be issued to each employer. A copy of the initial letter should be placed in the C488 file.