DMBM521410 | PAYE: E-payment default appeals: Appeal not determined or withdrawn

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Employer refuses to withdraw the appeal (and there are issues that cannot be settled by agreement)

If the employer refuses to withdraw the appeal advise the employer in writing of

• your decision to reject their appeal and

• their right to request an internal review.

B/F the case 35 days and make a suitable note on IDMS.

If no response received proceed with collection.

Request for internal review

If employer asks for an internal review you should

• prepare a report for the review officer, clearly summarising

• the decision the review officer is required to review

• the relevant legislation and guidance

• your reasoning behind your decision

• the taxpayers argument

• the evidence.

Then

• highlight the date the review was agreed and

• refer the case papers immediately to DMB Shipley PAYE support team.