# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97LB: Recovery of PAYE debt


(1) HMRC may not recover a PAYE debt in accordance with regulation 97LA(2) unless it has given a recovery notice to the relevant person during the relevant period.
(2) No recovery of a PAYE debt may be made—
(a) if the PAYE debt relates to tax payable in a tax year commencing before 6th April 2021, or
(b) if the deemed employer is also “the client” described in section 61M(1)(a) of ITEPA.
(2) In this Chapter, a “recovery notice” means a notice which complies with regulation 97LD.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97LB (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97LB
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.