»Ê¹ÚÌåÓýapp

Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Compliance Operational Guidance

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 May 2024 - See all updates
  1. Back to contents

COGG931450 - Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: contents

  1. COG931460
    General
  2. COG931470
    Investigating the PAYE failure
  3. COG931480
    Form C500
  4. COG931590
    Codes and ‘tax due�
  5. COG931600
    Forms P14/P35 (up to 5 April 2013)
  6. COG931620
    Claw-back provisions apply (up to 5 April 2013)
  7. COG931630
    Examining the amounts included in a regulation 80 determination
  8. COG931640
    Omissions - potential direction amounts
  9. COG931650
    NIC - omissions of pay
  10. COG931660
    Claw-back
  11. COG931670
    Amounts recovered in a liquidation
  12. COG931680
    Voluntary payments by employees and directors
  13. COG931690
    Direction cases - assessed tax liability and interest
  14. COG931700
    Summary of actions when making directions - all years
  15. COG931710
    Liaison arrangements with personal tax compliance
  16. COG931720
    Primary and secondary legislation for SA
  17. COG931730
    General overview relating to SA returns
  18. COG931740
    Interest considerations under the SA system
  19. COG931750
    Director’s degree of company control
  20. COG931760
    Confirming recovery possible from the employee
  21. COG931770
    Making sure recovery from the employer is not possible
  22. COG931780
    Considering recovery from a company in liquidation
  23. COG931790
    Case no longer seems appropriate

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated