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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE: E-payment default appeals: Appeals against non-payment of a specific duty type

On receipt of a default appeal against non-payment of a specific duty type i.e. non-composite default

  • treat it under the grounds that the employer is ‘not in default’ of the duty(s) specified by the employer and
  • deal with it as below for the specified duty type(s).

If the default appeal is accepted and means

  • a composite default is now a non-composite default and
  • this is first non-composite default for the employer in the current surcharge period

 

  • commence the ‘clerical default count’ process (DMBM521250) and
  • commence the ‘clerical surcharge period’ process (DMBM521260).

If the default appeal is accepted and a ‘clerical default and clerical surcharge’ stencil already exists for the employer

  • adjust the stencil as appropriate.