INS8203 - Further action when a direction seems appropriate: Form C500

Form C500 is the working sheet used to record the evidence of PAYE/NICs failure.

For each employee under review for a direction and decision, a separate form C500 should be prepared for each employer that the employee received relevant payments from.

Accurate and full completion of form C500 is essential in establishing

• the extent of PAYE/NICs failure
• the potential amounts for which directions and decisions are appropriate. 

Name of employer

The correct and full name of the employer (without using any abbreviations) is to be entered. This information can be obtained from Companies House if the relevant details are not held within the case papers.

Companies House provides detail of all companies registered in England, Wales & Scotland. For companies registered in N.Ireland contact CT Processing, Belfast (tel. 02890 532759).

Where there is any doubt about the company name or any changes and you don’t have access to Companies House

• Consider requesting a report from Experian.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)