INS8274 - Further action when a direction seems appropriate

As your enquiries are solely concerned with the employer’s failure to deduct PAYE tax and NICs and the employee’s part in that failure, you should take no action or make any statement which might be construed as

• opening an enquiry into a taxpayer’s SA return
• enquiring into a return which is final. 

If you need your PAYE enquiries to be developed in a way which raises direct questions about the SA return (for example to establish the correct level of remuneration received by a director) you should liaise with Specialist Investigations Full enquiry team or the taxpayer’s SA office.

Subject to action taken by either of those teams you can discuss with the taxpayer (or agent) any matters affecting your own enquiries and which may impinge upon a self assessment.

You may find occasionally that a line of enquiry started by one office leads to other lines of enquiry being started up elsewhere. If that happens you will need to co-operate with the ‘caseholder’ with a view to getting any tax into charge as quickly as possible.