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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: PAYE: E-payment surcharge appeals: Mitigation

An employer may, on a very rare occasion, request to reduce the level of surcharge on the grounds of mitigating circumstances outside those detailed at DMBM521810.

The Appeals, Reviews and Tribunal Guidance manual (ARTG) provides guidance on how to handle pleas for mitigation.

Mitigation will only be considered after the surcharge has been determined and the employer has exhausted (or abandoned) their appeal rights.

Where an employer has lodged an e-payment surcharge plea for mitigation and there are no other outstanding e-payment appeals

  • submit the case, together with any supporting documentation, to

    • Tax Administration Advice
    • Central Policy
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
  • head the submission ‘TMA70/S102 e-payment surcharge mitigation appeal’.

The letters PAYE300 and PAYE301 are intended to help Debt Management Employer Unit handle surcharge pleas for mitigation. See the letters and forms section in the Guidance Gateway for examples.