Appeal an employment intermediary penalty
Appeal a penalty if your employment intermediary report is late, incomplete or incorrect.
If you are an employment intermediary and are not responsible for operating PAYE on a workers pay, you:
- must send reports with the details of all workers you place with clients
- may get a penalty notice if your report is late, incomplete or incorrect
You must send reports to HMRC at least once every 3 months.
Find out more about how to send employment intermediary reports to HMRC.
If you get a penalty notice
If you do not agree a penalty is due, you can appeal against it to HMRC. To do this, you’ll need the details from the penalty notice you received.
Before you appeal, you’ll need the:
- customer reference number
- charge reference — you can also find this in your Government Gateway
- tax year of appeal
- reporting period of appeal
- reason for the appeal and any supporting information
Appeal now
Use the online tool to appeal a penalty for late filing, incomplete or incorrect returns. Once you have completed the tool, follow the instructions to attach your claim and email it to us.
If you need to appeal in writing
If you need to appeal in writing, send your appeal to:
EICU
Employment Status & Intermediaries
STEPS S1250
Newcastle Upon Tyne
NE98 1ZZ
After you submit your appeal
We will:
- review your appeal
- respond to you within 30 days of receiving it
- suspend any action to collect the penalty charge amount during the appeal process
If you disagree with the outcome, you must:
- request an independent review
- produce more evidence
Once we’ve made a final decision and there is no further right of appeal, HMRC will pursue collection of the outstanding debt.