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Official guidance
Compliance Operational Guidance

COG931100 · Alternative rights of recovery (PAYE directions): general

  • COG931110 · Introduction
  • COG931120 · Receiving and registering cases
  • COG931130 · Interpretation
  • COG931140 · Insolvencies - consideration of directions and decisions where there has been remission of PAYE and NICs
  • COG931150 · Information required
  • COG931160 · Regulation 72(5) condition B - provisions
  • COG931170 · Regulation 81(4) condition A or B - provisions
  • COG931180 · Authority to make regulation 72(5) condition B / regulation 81(4) A or B directions and section 8 decisions under NICs regulation 86(1)(a)(ii)
  • COG931190 · Time limits
  • COG931200 · Application of regulation 72(5) condition B / regulation 81(4) condition A and B
  • COG931210 · Definition of ‘knowing’ and ‘wilfully’
  1. Alternative rights of recovery (PAYE directions): contents
  2. Alternative rights of recovery (PAYE directions): general: contents

COG931100 | Alternative rights of recovery (PAYE directions): general: contents

From HM Revenue & Customs · Compliance Operational Guidance

Contents11 entries

  1. COG931110Alternative rights of recovery (PAYE directions): general: introduction
  2. COG931120Alternative rights of recovery (PAYE directions): general: receiving and registering cases
  3. COG931130Alternative rights of recovery (PAYE directions): general: interpretation
  4. COG931140Alternative rights of recovery (PAYE directions): general: insolvencies - consideration of directions and decisions where there has been remission of PAYE and NICs
  5. COG931150Alternative rights of recovery (PAYE directions): general: information required
  6. COG931160Alternative rights of recovery (PAYE directions): general: regulation 72(5) condition B - provisions
  7. COG931170Alternative rights of recovery (PAYE directions): general: regulation 81(4) condition A or B - provisions
  8. COG931180Alternative rights of recovery (PAYE directions): general: authority to make regulation 72(5) condition B / regulation 81(4) A or B directions and section 8 decisions under NICs regulation 86(1)(a)(ii)
  9. COG931190Alternative rights of recovery (PAYE directions): general: time limits
  10. COG931200Alternative rights of recovery (PAYE directions): general: application of regulation 72(5) condition B / regulation 81(4) condition A and B
  11. COG931210Alternative rights of recovery (PAYE directions): general: definition of ‘knowing’ and ‘wilfully’
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