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DMBM521400 | PAYE: E-payment default appeals: Appeal determined by agreement under TMA 70/S.54

From HM Revenue & Customs · Debt Management and Banking Manual

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Determining the appeal under Section 54 TMA 1970

Where the appeal is determined by agreement under Section 54 TMA 1970, where

  • you and the employer agree that they are in default or

  • you can accept and agree the evidence provided that they are not in default, you will need to

  • issue the letter suitably amended.

  • amend the default count as appropriate, see DMBM521020

  • make a note in the Notes/Actions column of the MIS spreadsheet.