PAYE54285 - Employer returns: regulation 80 determinations: other action - direction under regulation 81(4) conditions A or B and 72(5) condition B

When Special Investigations (SI) considers making a direction they take the following action:

• Send a warning letter to the employee advising that it is considering making a direction under Regulation 72(5) Condition B or 81(4) Conditions A or B.
• Send a memo to the employee’s Processing Office, where

• a query arises on a relevant payment
• a self assessment(s) enquiry or discovery assessment needs to be made
• a PAYE tax credit included in a self assessment return is thought to be incorrect
• any tax credit can be withdrawn from the existing personal assessment(s).