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HMRC internal manual

Debt Management and Banking Manual

PAYE: E-payment default appeals: Determining appeals

Appeals are determined on the facts in one of four ways

  • the employer may withdraw the appeal
  • DMEU may determine the appeal by agreement with the employer under Section 54 TMA 1970, or
  • the appeal may be treated as settled under section 54(1) (either because the customer did not respond to an offer of review letter or notify their appeal to the tribunals or because they did not notify the tribunal of their appeal following a review conclusion letter), or
  • the Tribunal may determine the appeal.