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Contents

Official guidance
Debt Management and Banking Manual

DMBM523645 · Debt and return pursuit: PAYE: penalties for late payment: penalty appeals

  • DMBM523650 · Background
  • DMBM523655 · Penalty notice - the decision letter
  • DMBM523660 · Grounds for appeal
  • DMBM523665 · Roles and definitions
  • DMBM523670 · Process overview and time limits
  • DMBM523675 · Pseudo work items
  • DMBM523680 · Decision maker actions
  • DMBM523685 · Internal reviewer actions
  • DMBM523690 · Tribunal hearings
  • DMBM523695 · Appendices
  1. Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: contents
  2. Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: penalty notice - the decision letter

DMBM523655 | Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: penalty notice - the decision letter

From HM Revenue & Customs · Debt Management and Banking Manual

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In appeal guidance, you will see references to ‘How to appeal a HMRC decision’. For PAYE Late-Payment Penalties (PLPP), the decision the employer is appealing against is HMRC’s decision to raise a penalty and issue the Penalty Notice (FPI3).

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