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.