INS8238 - Further action when a direction seems appropriate: Amounts recovered in a liquidation

If following a claim for PAYE in a liquidation case a dividend is received(This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

• Apportion the dividend using the appropriate example provided.
• Make a footnote on form C500 of the tax remaining unpaid

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