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HMRC internal manual

Debt Management and Banking Manual

PAYE: E-payment default appeals: Appeals received in debt pursuit offices and EIS

Where exceptionally any office other than the DMEU receives an appeal against a payment default notice

  • date stamp the appeal correspondence
  • record the receipt of the appeal on BROCS using function RECORD ACTION HISTORY (CNA NA)
  • forward the correspondence to the DMEU without delay
  • continue any recovery or enforcement action for any unpaid amounts that are working locally.