INS8504 - Making a direction
Direction and decision not signed
Where the manager declines to sign a direction and decision the papers should be returned to the caseworker with suitable instructions.
If no remedial action is appropriate and a direction and decision is definitely not to be made the caseworker is to
- Issue a letter to the employee (and to the agent if appropriate) advising them of the decision not to make a direction and decision.
- Dispose of the case as in INS8132 in respect of employees or directors where directions and decisions have not been made.
- Issue a memo to the appropriate office in cases where a PAYE failure has been established but it is not possible to proceed with a direction and decision. Instruct that office to leave the 'No repayment' signal in place (Regulation 185(5) applies).
- Instruct the office to recover any over-repayment (Section 30 TMA 1970 applies).
- Issue a suitable combined instruction to the DMO where a direction is given for others in the same case.