EM8710 | Close Companies: Settlement: Employment Income Route: Regulation 72 Direction

Where a direction under Regulation 72(5) Condition B (Income Tax (Pay as you Earn) Regulations 2003) is required this can only be considered by a PAYE Directions team, see EM8701. If approval for pursuing the employment income route has been approved, you should make a submission to a PAYE Directions team.

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