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Official guidance
Compliance Operational Guidance

COG932200 · Alternative rights of recovery (PAYE directions): action following a direction

  • COG932210 · General
  • COG932220 · Procedure
  • COG932230 · Advising the employee
  • COG932240 · Advising an agent or trustee
  • COG932250 · Advising Enforcement and Insolvency Service (EIS)
  • COG932260 · Advising the various offices responsible for employer accounting
  • COG932270 · Advising the self assessment section
  • COG932280 · Raising a ‘gap interest’ charge
  • COG932290 · Direction notice ‘excess amount’ is incorrect
  1. Alternative rights of recovery (PAYE directions): action following a direction: contents
  2. Alternative rights of recovery (PAYE directions): action following a direction: advising the employee

COG932230 | Alternative rights of recovery (PAYE directions): action following a direction: advising the employee

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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