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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Alternative rights of recovery (PAYE directions): primary class 1 NICs: appeals: preparation for a tribunal

COG932840 provides detailed guidance of the action you are required to take where an appeal cannot be settled and is to be heard by the Tribunal.

You must also notify NIC&EO of the change in decision status (COG932680 refers).