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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment surcharge appeals: Employer withdraws the appeal

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.