DMBM521890 | Debt and return pursuit: PAYE: E-payment surcharge appeals: Employer refuses to withdraw the appeal

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Employer refuses to withdraw the appeal

• Advise the employer in writing of your view of the matter and

• offer them an internal review

• tell them if

• they want a review, they must advise you within 30 days of your letter

• they do not want a review but still do not agree, they should notify their appeal to the first tier Tribunal within 30 days of the date of the date of your letter

• they do nothing, that is neither ask for a review nor notify their appeal to the tribunal, you will treat the appeal as settled.

• B/F the case 35 days and

• make a suitable note on IDMS.

If no response received proceed with collection.<h3>Employer requests internal review</h3>If employer asks for an internal review you should <ul><li class="filledcircle">prepare a report for the review officer, clearly summarising</li></ul><blockquote><ul><li class="dash">the decision the review officer is required to review

</li><li class="dash">the relevant legislation and guidance

</li><li class="dash">your reasoning behind your decision

</li><li class="dash">the taxpayers argument

</li><li class="dash">the evidence</li></ul></blockquote><ul><li class="filledcircle">highlight the date the review was agreed and</li><li class="filledcircle">refer the case papers immediately to DMB Shipley PAYE support team </li></ul>