DMBM521870 - Debt and return pursuit: PAYE: E-payment surcharge appeals: Employer withdraws the appeal
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Where the employer withdraws the appeal the surcharge will stand
- issue the letter to confirm
- make a suitable note on IDMS Action History
- unset the surcharge appeal signal using BROCS VIEW TAXPAYER ASA SS (format 1)
- continue pursuit of the surcharge.