HMRC internal manual

Debt Management and Banking Manual

DMBM522950 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: allowing sufficient time for an employer response

If you have requested additional information from the employer allow 14 days for a response.

If no response is received phone the employer and ask them to send a written response within seven days and BF the case 14 days.

If there is still no response follow the guidance at DMBM522960.

If the relevant employee answers the phone avoid asking for their opinion about the employer’s error. The employee will have a chance to give an opinion and ultimately appeal at a later point if a decision is made in favour of the employer.

The final decision rests on all the evidence available which includes the employer’s explanation for the PAYE failure and anything of relevance that the employee has contributed.