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HMRC internal manual

Debt Management and Banking Manual

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.