DMBM521400 - PAYE: E-payment default appeals: Appeal determined by agreement under TMA 70/S.54

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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.