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HMRC internal manual

Debt Management and Banking Manual

PAYE: E-payment default appeals: Appeal not determined or withdrawn

Employer refuses to withdraw the appeal (and there are issues that cannot be settled by agreement)

If the employer refuses to withdraw the appeal advise the employer in writing of

  • your decision to reject their appeal and
  • their right to request an internal review.

B/F the case 35 days and make a suitable note on IDMS.

If no response received proceed with collection.

Request for internal review

If employer asks for an internal review you should

  • prepare a report for the review officer, clearly summarising

    • the decision the review officer is required to review
    • the relevant legislation and guidance
    • your reasoning behind your decision
    • the taxpayers argument
    • the evidence.


  • highlight the date the review was agreed and
  • refer the case papers immediately to DMB Shipley PAYE support team.