PAYE: E-payment default appeals: Appeals on any other grounds
You should reject any appeal that is made on any grounds other than not being a large employer or not being in default by either
- telephoning or writing to the employer and
- explaining that they are not valid grounds for appeal.
Where appropriate you should
- educate for the future by advising ways in which to solve the problem, which gave rise to the late payment this time
- advise which are acceptable grounds for appeal and
- ask that the appeal be withdrawn in all cases.
PAYE203 provides suggested wording for this letter.