Skip to content
Solved

COG931250 | Alternative rights of recovery (PAYE directions): initial review of cases: contents

From HM Revenue & Customs · Compliance Operational Guidance

Contents11 entries

  1. COG931260Alternative rights of recovery (PAYE directions): initial review of cases: determining the facts and who has the ability to pay
  2. COG931270Alternative rights of recovery (PAYE directions): initial review of cases: cases not suitable for a direction and decision
  3. COG931280Alternative rights of recovery (PAYE directions): initial review of cases: employer has the ability to pay
  4. COG931290Alternative rights of recovery (PAYE directions): initial review of cases: the employee has paid the under-deducted PAYE through self assessment
  5. COG931300Alternative rights of recovery (PAYE directions): initial review of cases: no prospects of recovering tax from the employee or this will take a very long time
  6. COG931310Alternative rights of recovery (PAYE directions): initial review of cases: employee died before PAYE failure discovered or did not admit to knowledge or failure
  7. COG931320Alternative rights of recovery (PAYE directions): initial review of cases: consider all key employees
  8. COG931330Alternative rights of recovery (PAYE directions): initial review of cases: employee permanently resident abroad
  9. COG931340Alternative rights of recovery (PAYE directions): initial review of cases: there have been unjustified and unreasonable delays by HMRC in trying to collect tax and NIC or information
  10. COG931350Alternative rights of recovery (PAYE directions): initial review of cases: exceptional cases
  11. COG931360Alternative rights of recovery (PAYE directions): initial review of cases: direction and decision not considered appropriate