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Official guidance
Compliance Operational Guidance

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

  • COG931260 · Determining the facts and who has the ability to pay
  • COG931270 · Cases not suitable for a direction and decision
  • COG931280 · Employer has the ability to pay
  • COG931290 · The employee has paid the under-deducted PAYE through self assessment
  • COG931300 · No prospects of recovering tax from the employee or this will take a very long time
  • COG931310 · Employee died before PAYE failure discovered or did not admit to knowledge or failure
  • COG931320 · Consider all key employees
  • COG931330 · Employee permanently resident abroad
  • COG931340 · There have been unjustified and unreasonable delays by HMRC in trying to collect tax and NIC or information
  • COG931350 · Exceptional cases
  • COG931360 · Direction and decision not considered appropriate
  1. Alternative rights of recovery (PAYE directions): initial review of cases: contents
  2. Alternative 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

COG931340 | Alternative 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

From HM Revenue & Customs · Compliance Operational Guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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