INS8105 - Alternative rights of recovery: General: Files required

Where they can be obtained, the following files may assist examination of the case

• company file (133B).
• employer’s file (133M)
• P35 sub-file (P246)
• Reg 80 sub folder

Other useful information may be found on

• Self Assessment (SA) system - this will provide printouts of captured returns, SA notes, statements and compliance history
• PAYE Service- this will provide a taxpayer’s full payment printout, coding and employment details
• Employer Compliance System (ECS) for P14 details
• e-Services filestore for P14 and P35 details
• National Insurance Recording System (NIRS2) for P14 details
• Integrated Debt Management System (IDMS) may contain relevant information

• The caseworker will decide which files and printouts are required.

Action for clerical support - See RISK and RIG process (Ins 8102)

• Obtain the files referred to above where possible
• Link the files with the direction papers immediately on receipt.
• Once all the relevant information has been obtained, allocate to caseworker. The initial review can start as soon as possible (see INS8120).