DMBM522910 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: actions in Employer Compliance cases

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In Employer Compliance (EC) cases the following information is required so that the case can then be reviewed without delay.

  • A full background to the case confirming the employer바카라 사이트™s general operation of PAYE and why the untaxed amounts are to be regarded as relevant payments; this would include, for instance, details of any previous failures to operate PAYE correctly, details of submitted returns and details of any penalties for failure to send returns on time.
  • A schedule showing details of the PAYE underdeductions, including the total amount of relevant payments received by the employee for each year.
  • Any details as to the part the employer played in the error and any other information you consider relevant to the employer바카라 사이트™s error.

On receipt of the case it should be treated as a priority submission so that the Employer Compliance review is not held up.