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Official guidance
Compliance Operational Guidance

COGG931450 · Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate

  • COG931460 · General
  • COG931470 · Investigating the PAYE failure
  • COG931480 · Form C500
  • COG931590 · Codes and ‘tax due’
  • COG931600 · Alternative rights of recovery (PAYE direction): further action when a direction seems appropriate: forms P14/P35 (up to 5 April 2013)
  • COG931620 · Alternative rights of recovery (PAYE direction): further action when a direction seems appropriate: claw-back provisions apply (up to 5 April 2013)
  • COG931630 · Examining the amounts included in a regulation 80 determination
  • COG931640 · Omissions - potential direction amounts
  • COG931650 · NIC - omissions of pay
  • COG931660 · Claw-back (up to 5 April 2013)
  • COG931670 · Amounts recovered in a liquidation
  • COG931680 · Voluntary payments by employees and directors
  • COG931690 · Direction cases - assessed tax liability and interest
  • COG931700 · Summary of actions when making directions - all years
  • COG931710 · Liaison arrangements with personal tax compliance
  • COG931720 · Primary and secondary legislation for SA
  • COG931730 · General overview relating to SA returns
  • COG931740 · Interest considerations under the SA system
  • COG931750 · Director’s degree of company control
  • COG931760 · Confirming recovery possible from the employee
  • COG931770 · Making sure recovery from the employer is not possible
  • COG931780 · Considering recovery from a company in liquidation
  • COG931790 · Case no longer seems appropriate
  1. Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: contents
  2. Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: investigating the PAYE failure

COG931470 | Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: investigating the PAYE failure

From HM Revenue & Customs · Compliance Operational Guidance

This guidance has been removed following a review of its content revealed it is now obsolete.

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