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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: Appeals received in debt pursuit offices and EIS

DMBM521910 | Debt and return pursuit: PAYE: E-payment surcharge appeals: Appeals received in debt pursuit offices and EIS

From HM Revenue & Customs · Debt Management and Banking Manual

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On receipt of an appeal against surcharge debt pursuit offices will

  • date stamp the appeal

  • acknowledge it and

  • immediately forward the appeal to the DMEU.

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