Regulation 97LA Recovery from relevant personsF1

In this Chapter, references to a “PAYE debt” must be construed as references to a deemed employer PAYE debt.

A PAYE debt may be recovered from a relevant person but this is subject to paragraph (3).

A PAYE debt may only be recovered from a person described in section 688AA(3)(a) ITEPA if an officer of Revenue and Customs considers there is no realistic prospect of recovery of all or part of it within a reasonable period of time from a person described in section 688AA(3)(b).