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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: E-payment surcharge appeals: Management Information Statistics (MIS)

Surcharge appeals

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.