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    1. Home
    HMRC internal manual

    Compliance Operational Guidance

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    9 May 2024 - See all updates
    1. Back to contents
    2. COG900000
    3. COG900200
    4. COG931000

    COG931100 - Alternative rights of recovery (PAYE directions): general: contents

    1. COG931110
      Introduction
    2. COG931120
      Receiving and registering cases
    3. COG931130
      Interpretation
    4. COG931140
      Insolvencies - consideration of directions and decisions where there has been remission of PAYE and NICs
    5. COG931150
      Information required
    6. COG931160
      Regulation 72(5) condition B - provisions
    7. COG931170
      Regulation 81(4) condition A or B - provisions
    8. COG931180
      Authority to make regulation 72(5) condition B / regulation 81(4) A or B directions and section 8 decisions under NICs regulation 86(1)(a)(ii)
    9. COG931190
      Time limits
    10. COG931200
      Application of regulation 72(5) condition B / regulation 81(4) condition A and B
    11. COG931210
      Definition of 鈥榢nowing鈥� and 鈥榳ilfully鈥�
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