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HMRC internal manual

Debt Management and Banking Manual

PAYE: E-payment default appeals: Appeals to be heard by the Tribunal

Tribunal decisionsTribunal decisions will be notified in writing to both yourself and the employer. Once you are advised of the outcome

  • consider whether the default count should be amended or not and
  • follow DMBM521020 if necessary
  • consider whether the segmentation band should be amended and if necessary
  • send a request to the relevant area office, attaching copies of the appeal/determination correspondence as verification.