Debt and return pursuit: PAYE: E-payment surcharge appeals: Management Information Statistics (MIS)
We cannot automatically capture the data on surcharge appeals received. This means that you should
- count appeals and clearance types manually and
- record them on the spreadsheet
- explain the reason for the appeal in the notes column.
The column headed ‘Acceptable - other’ is to be used where, for instance, the employer appeals on the grounds that the surcharge amount is excessive in light of the amounts paid late.