DMBM521360 - PAYE: E-payment default appeals: Appeals against non-payment of a specific duty type

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.