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received within the 30 day appeal period you must not issue a charge request form until that appeal is determined or withdrawn.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