COG931250 - Alternative rights of recovery (PAYE directions): initial review of cases: contents

  1. COG931260
    Determining the facts and who has the ability to pay
  2. COG931270
    Cases not suitable for a direction and decision
  3. COG931280
    Employer has the ability to pay
  4. COG931290
    The employee has paid the under-deducted PAYE through Self Assessment
  5. COG931300
    No prospects of recovering tax from the employee or this will take a very long time
  6. COG931310
    Employee died before PAYE failure discovered or did not admit to knowledge or failure
  7. COG931320
    Consider all key employees
  8. COG931330
    Employee permanently resident abroad
  9. COG931340
    There have been unjustified and unreasonable delays by HMRC in trying to collect tax and NIC or information
  10. COG931350
    Exceptional cases
  11. COG931360
    Direction and decision not considered appropriate