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Contents

Official guidance
Debt Management and Banking Manual

DMBM521300 · Debt and return pursuit: PAYE: E-payment default appeals

  • DMBM521310 · Default notices
  • DMBM521320 · Appeal process
  • DMBM521330 · Appeal on the grounds that the employer is not a large employer
  • DMBM521340 · Appeal on the grounds that the employer is not in default
  • DMBM521350 · Reasonable excuse
  • DMBM521360 · PAYE: E-payment default appeals: Appeals against non-payment of a specific duty type
  • DMBM521370 · PAYE: E-payment default appeals: Appeals on any other grounds
  • DMBM521380 · PAYE: E-payment default appeals: Determining appeals
  • DMBM521390 · PAYE: E-payment default appeals: Employer withdraws the appeal
  • DMBM521400 · PAYE: E-payment default appeals: Appeal determined by agreement under TMA 70/S.54
  • DMBM521410 · PAYE: E-payment default appeals: Appeal not determined or withdrawn
  • DMBM521420 · PAYE: E-payment default appeals: Appeals to be heard by the Tribunal
  • DMBM521430 · PAYE: E-payment default appeals: Appeals received in debt pursuit offices and EIS
  1. Debt and return pursuit: PAYE: E-payment default appeals: Contents
  2. PAYE: E-payment default appeals: Appeals to be heard by the Tribunal

DMBM521420 | PAYE: E-payment default appeals: Appeals to be heard by the Tribunal

From HM Revenue & Customs · Debt Management and Banking Manual

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Tribunal decisions

Tribunal decisions will be notified in writing to both yourself and the employer. Once you are advised of the outcome <ul><li class="filledcircle">consider whether the default count should be amended or not and </li><li class="filledcircle">follow DMBM521020 if necessary</li><li class="filledcircle">consider whether the segmentation band should be amended and if necessary </li><li class="filledcircle">send a request to the relevant area office, attaching copies of the appeal/determination correspondence as verification. </li></ul>

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