DMBM523010 - Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: direction appropriate

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Directions made under R 72(5) Condition A must include the PAYE tax the employer should have deducted in each relevant tax year.

Officer’s actions

If you decide that a direction is appropriate then you should:

• check there are no open points
• folio the correspondence ensuring it is in date order and flag any relevant points
• check that there is sufficient evidence to allow the higher officer to make a decision
• prepare a report giving your opinion why the employer exercised reasonable care and that the error was made in good faith.

You should then prepare a direction notice for signature by the higher officer decision-maker.

A separate direction notice is necessary for each:

• employee (unless the current address is unknown)
• employment.

You should then pass the case papers to the higher officer to review your findings.

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