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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment default appeals: Appeal on the grounds that the employer is not in default

Appeals received on the grounds that the employer is not in default should be acknowledged by letter PAYE201.

The onus is on the employer to prove that they are not in default by providing suitable evidence. It is for the employer to demonstrate that payment was made on time and in full from whatever records or information they hold. This may well differ from employer to employer.

If the employer has not given sufficient detail to enable you to determine the appeal, you will need to ask for more;

  • ask for extra detail, wherever possible, at the same time as you issue the acknowledgement.
  • make a note of the issue of the letter in the Acknowledgement/Notes/Actions column of the MIS spreadsheet and
  • keep the case on B/F for 14 days until a response is received by making an entry in your Outlook Calendar and setting a reminder. Once you have sufficient information to be able to determine the appeal you will need to

  • examine the facts and
  • make a decision based on all the information available to you. In some cases you may need to consult Banking.