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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment surcharge appeals: Initial actions on receipt of an appeal

You should normally carry out these activities on the day of receipt

  • date stamp the front of the appeal to confirm date of receipt
  • set the surcharge appeal signal using BROCS VIEW TAXPAYER ASA SS (format 1)
  • review the case papers to confirm you have sufficient information on which to base a decision
  • issue the letter PAYE212 suitably amended and
  • make a note on IDMS Action History.

Make note in the acknowledgement column on the MIS spreadsheet.