# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97LD: Contents of recovery notice


(1) A recovery notice must contain the following information—
(a) the name and address of the deemed employer to whom the PAYE debt relates;
(b) the name of “the worker” for the purposes of section 61M(1)(a) ITEPA to whom the PAYE debt relates;
(c) the amount of the PAYE debt;
(d) the tax periods to which the PAYE debt relates;
(e) if the tax periods to which the PAYE debt relates are comprised in more than one tax year, the apportionment of the PAYE debt between those tax years;
(f) the date on which the relevant period in relation to the PAYE debt began and whether the period began in accordance with regulation 97LC(2)(a) or (b);
(g) the relevant person’s name and address;
(h) whether the relevant person is a person described in paragraph (a) or (b) of the definition of relevant person in section 688AA(3) of ITEPA.
(2) The recovery notice must also contain a statement, made by the officer of Revenue and Customs giving the notice, that the officer is of the view that there is no realistic prospect of recovering the PAYE debt within a reasonable period from—
(a) the deemed employer;
(b) the person mentioned in section 688AA(3)(b) of ITEPA in the case of a recovery notice given to a person mentioned in section 688AA(3)(a) of that Act.

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