DMBM523020 | Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: direction refused

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

If, after considering the employer’s explanation, you believe that the employer remains liable for the PAYE tax you should:

• send a submission to the higher officer decision-maker with your reasons

• attach a refusal notice for signature if approval is given.

Note: The employees can be listed in one refusal notice and on a continuation sheet if necessary.

You should ensure the figures within the refusal notice are accurate to avoid unnecessary appeals.

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

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

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

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

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