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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: Determining appeals

Appeals are determined on the facts of the case in one of four ways

  • the employer may withdraw the appeal
  • DMEU may determine the appeal by agreement under Section 54 TMA 1970
  • the independent review officer may determine the appeal by agreement under Section 54 TMA 1970 or
  • the Tribunal may determine the appeal. All parties have the right to appear before the Tribunal and have their case heard.

However to avoid the high resource cost implications every effort should be made to try to settle an appeal without the need to take the case before the Tribunal.