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HMRC internal manual

Debt Management and Banking Manual

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  • ask that the appeal be withdrawn in all cases.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.