Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Debt Management and Banking Manual

DMBM521800 · Debt and return pursuit: PAYE: E-payment surcharge appeals

  • DMBM521810 · Appeal process
  • DMBM521820 · Appeal on the grounds that the number of e-payment defaults is wrong
  • DMBM521830 · Appeal on the grounds that the amount of surcharge is incorrect
  • DMBM521840 · Mitigation
  • DMBM521850 · Initial actions on receipt of an appeal
  • DMBM521860 · Determining appeals
  • DMBM521870 · Employer withdraws the appeal
  • DMBM521880 · Determining appeal by agreement
  • DMBM521890 · Employer refuses to withdraw the appeal
  • DMBM521900 · Appeals to be heard by Tribunal
  • DMBM521910 · Appeals received in debt pursuit offices and EIS
  • DMBM521920 · Management Information Statistics (MIS)
  1. Debt and return pursuit: PAYE: E-payment surcharge appeals: Contents
  2. Debt and return pursuit: PAYE: E-payment surcharge appeals: Initial actions on receipt of an appeal

DMBM521850 | Debt and return pursuit: PAYE: E-payment surcharge appeals: Initial actions on receipt of an appeal

From HM Revenue & Customs · Debt Management and Banking Manual

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

You should normally carry out these activities on the day of receipt

  • date stamp the front of the appeal to confirm date of receipt

  • set the surcharge appeal signal using BROCS VIEW TAXPAYER ASA SS (format 1)

  • review the case papers to confirm you have sufficient information on which to base a decision

  • issue the letter PAYE212 suitably amended and

  • make a note on IDMS Action History.

Make note in the acknowledgement column on the MIS spreadsheet.

PreviousNext
PrivacyTerms