DMBM523110 - Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Making a decision: employee does not pay the underdeduction

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If the employee does not appeal against the direction and does not pay the underdeducted tax, the caseworker should ensure:

• they send a memo to the submitting office advising that a direction has been issued
• either that:

• the tax will be included in a future tax code if under £3,000
• PT Operations request a voluntary payment
• SA processes collect the debt or that Debt Management will recover the tax along with any interest payable.

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