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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment default appeals: Default notices

Default notices issued

Default notices will be automatically selected for issue by BROCS around 28th of each month. Some default notices will be issued manually and those circumstances are described in DMBM521020.

Once a default notice has been issued the appeal cycle begins with the employer having 30 days in which to appeal.

Default notices re-issued

If the default notice has been re-issued the 30 day appeal period starts from the date of re- issue.