How to close a PAYE Direction

How to close a PAYE Direction

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Hi, how do you close down a letter from the Revenue who are considering making a direction under Regulation 72(5) condition B Regs 2003 PAYE. This is new ground for us, this is not the full investigation,infact its not an investigation,do we pop along to the Commissioners on Appeal or can we go to the Commissioners for a closure notice
Thanks Help appreciated
Mark
Mark

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By andymeeson
07th Aug 2006 15:38

You can't close it down
But you can appeal once such a direction is issued. Until then, your options are limited.

However, Reg 75(2) is something only to be invoked in exceptional circumstances. You have provided insufficient information to permit a proper answer, but the following may be of use:

(1) Is there in fact an underpayment of PAYE? If there is, the employer might consider paying it over to the Collector. That would stymie any Reg 75(2) direction...

If the matter is under dispute, a "without prejudice" payment by the employer would equally prevent a 75(2) being made, and would not prevent ongoing negotiations.

(2) If PAYE has been underpaid, is Condition B actually satisfied? Did the employee knowingly accept as gross emoluments which he was aware should have been net? If he did, then arguably the direction is in order; if he did not, then worth an appeal.

Methinks, though, that there is more going on here than meets the eye...

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