This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): primary class 1 NICs: appeals: processing an appeal

Where an appeal is received within the 30 day appeal period you must not issue a charge request form until that appeal is determined or withdrawn.

COG932820 provides guidance on dealing with late appeals against a direction and you should follow this when considering a late appeal against a decision.

Where you accept a late appeal

  • suspend collection by
    • standing-over the amounts under appeal on SAFE
    • telephoning DM to advise of the amounts stood-over where the NIC charge has been referred to them
  • advise NIC&EO on Section 8 report form of the change in decision status (see COG932680)
  • acknowledge receipt of the appeal.