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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: E-payment surcharge appeals: Employer refuses to withdraw the appeal

Employer refuses to withdraw the appeal

  • Advise the employer in writing of your view of the matter and
  • offer them an internal review
  • tell them if

    • they want a review, they must advise you within 30 days of your letter

    • they do not want a review but still do not agree, they should notify their appeal to the first tier Tribunal within 30 days of the date of the date of your letter

    • they do nothing, that is neither ask for a review nor notify their appeal to the tribunal, you will treat the appeal as settled.

  • B/F the case 35 days and
  • make a suitable note on IDMS.If no response received proceed with collection.

Employer requests internal reviewIf employer asks for an internal review you should

  • prepare a report for the review officer, clearly summarising

    • the decision the review officer is required to review

    • the relevant legislation and guidance

    • your reasoning behind your decision

    • the taxpayers argument

    • the evidence

  • highlight the date the review was agreed and
  • refer the case papers immediately to DMB Shipley PAYE support team