Back to contents

DMBM580010 - Pre-enforcement: alternative rights of recovery: PAYE

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.

PAYE Employer’s liabilities

Where you are unable to recover an amount due from an employer, you may instead be able to recover the liability from an employee, as

  • PAYE under-deducted or not deducted from a director of a company may be recovered from the director, under R80 IT (Pay As You Earn) Regulations 2003
  • PAYE underdeducted from an employee may be recovered from the employee under R72(4) IT (Pay As You Earn) Regulations 2003.