DMBM523240 | Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: action by the PAYE Errors Unit (PEU) senior officer

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.

A senior officer should review all appeal cases to consider whether they are suitable for submission to the appeals unit.

If a case is not suitable, the senior officer should return the case to the decision-maker either:

• listing any further action(s) required

• confirming why it is not suitable for an appeal hearing.

If the case is suitable then the senior officer should:

• countersign the appeal brief

• enter any comments as appropriate

• refer the case to the appeals unit.