PAYE: E-payment default appeals: Appeal determined by agreement under TMA 70/S.54
Determining the appeal under Section 54 TMA 1970
Where the appeal is determined by agreement under Section 54 TMA 1970, where
- you and the employer agree that they are in default or
you can accept and agree the evidence provided that they are not in default, you will need to
- issue the letter suitably amended.
- amend the default count as appropriate, see DMBM521020
- make a note in the Notes/Actions column of the MIS spreadsheet.