The new legislation provides that HMRC may issue a direction. Does this mean HMRC will be selective in the cases where directions are issued?
Where the conditions for making a direction are satisfied HMRC will usually exercise its power to make a direction. However, there may be exceptional situations where it might be inappropriate to consider a direction. For example, in cases where it is evident to HMRC that an employer has deliberately influenced the actions of an employee in an attempt to avoid their PAYE obligations, HMRC may choose not to make a direction. There may be other cases, but it is impossible to predict in advance all of the exceptional situations where HMRC might choose not to make a direction.
