| Commentary

(b) Conditions for a direction

| Commentary

(b)     Conditions for a direction

A direction may be given if either one of two conditions is met.

The first condition (Condition A) is that the employer satisfies the Revenue that the employer took reasonable care to comply with the PAYE Regulations and that the failure to deduct the excess was due to an error made in good faith (SI 2003/2682 reg 72(3)). In Sci-Temps Ltd v Revenue and Customs Comrs [2020] UKFTT 314 (TC), the First-tier Tribunal found that the same approach which applies to the 'reasonable excuse' defence to certain tax

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