Extra-statutory Concession A19

Part of the debate – in Westminster Hall at 5:14 pm on 4th December 2012.

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Photo of Nigel Mills Nigel Mills Conservative, Amber Valley 5:14 pm, 4th December 2012

Is it not the case that under, I think, PAYE regulation 72, the Revenue should go to the employer first? I think that it can then issue a notice to say that it can go after the taxpayer. In theory, the taxpayer should be sent a copy of that notice. I am not entirely sure that that is the process that is followed very often, but I think that it is the one set out in the regulations.