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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment surcharge appeals: Appeals to be heard by Tribunal

Appeals to be heard by Tribunal

Both parties have the right to take their case to Tribunal.

Every effort should be made to try to settle an appeal without the need to take the case before the Tribunal because of the high costs involved.

For guidance refer to ARTG.

You should manually create a surcharge notice to include with your papers

Tribunal decisions

Tribunal decisions will be notified in writing to you and the employer. Once you are advised of the outcome

  • consider whether you need to amend

    • the default count or
    • the amount of the surcharge.