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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. Compliance Operational Guidance
  2. Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: contents

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

From HM Revenue & Customs · Compliance Operational Guidance

Contents23 entries

  1. COG931460Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: general
  2. COG931470Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: investigating the PAYE failure
  3. COG931480Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: form C500
  4. COG931590Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: codes and ‘tax due’
  5. COG931600Alternative rights of recovery (PAYE direction): further action when a direction seems appropriate: forms P14/P35 (up to 5 April 2013)
  6. COG931620Alternative rights of recovery (PAYE direction): further action when a direction seems appropriate: claw-back provisions apply (up to 5 April 2013)
  7. COG931630Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: examining the amounts included in a regulation 80 determination
  8. COG931640Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: omissions - potential direction amounts
  9. COG931650Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: NIC - omissions of pay
  10. COG931660Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: claw-back (up to 5 April 2013)
  11. COG931670Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: amounts recovered in a liquidation
  12. COG931680Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: voluntary payments by employees and directors
  13. COG931690Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: direction cases - assessed tax liability and interest
  14. COG931700Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: summary of actions when making directions - all years
  15. COG931710Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: liaison arrangements with personal tax compliance
  16. COG931720Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: primary and secondary legislation for SA
  17. COG931730Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: general overview relating to SA returns
  18. COG931740Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: interest considerations under the SA system
  19. COG931750Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: director’s degree of company control
  20. COG931760Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: confirming recovery possible from the employee
  21. COG931770Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: making sure recovery from the employer is not possible
  22. COG931780Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: considering recovery from a company in liquidation
  23. COG931790Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: case no longer seems appropriate
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