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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE RTI: penalties: penalty appeals

The Penalty Appeals Service (PAS) was introduced from April 2014 and is used to manage PAYE late-filing and late-payment penalty appeals. PAYE5065 explains how PAS is used for late-filing penalties and the functions broadly apply to other penalties within PAS.

PAS is used to manage on line appeals for:

  • PAYE late-payment penalties (from quarter one of 2015-16)
  • PAYE late or non-filing penalties (from 2014-15)
  • CIS (for returns due on or after 19 June 2015).

As well as showing the date a penalty was appealed against and the outcome, PAS also shows the employees and payroll numbers contained in the FPS, to identify which information has triggered the late-filing penalty.

PAYE in-year late-payment penalties

Customers cannot appeal on PAS for penalties issued prior to tax year 2015-16.

Appeals for late-payment penalties are worked by Debt Management at Southend Debt Technical Office.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Penalties not appealable via PAS

Customers cannot use PAS to appeal PAYE end-of-year (see DMBM520275), P11D (b) penalties (see DMBM527150) for 2013-14 and prior, or CIS returns due before 19 June 2015). Instead, they have to appeal in writing to:

National Insurance Contributions and Employers Office
HM Revenue and Customs
BX9 1BX.