DMBM521890 - Debt and return pursuit: PAYE: E-payment surcharge appeals: Employer refuses to withdraw the appeal
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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.<h3>Employer requests internal review</h3>If employer asks for an internal review you should <ul><li class="filledcircle">prepare a report for the review officer, clearly summarising</li></ul><blockquote><ul><li class="dash">the decision the review officer is required to review
</li><li class="dash">the relevant legislation and guidance
</li><li class="dash">your reasoning behind your decision
</li><li class="dash">the taxpayers argument
</li><li class="dash">the evidence</li></ul></blockquote><ul><li class="filledcircle">highlight the date the review was agreed and</li><li class="filledcircle">refer the case papers immediately to DMB Shipley PAYE support team </li></ul>