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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: action upon receipt of an appeal

On receiving an appeal against a direction notice or refusal notice, you should:

  • register the appeal on a database
  • retrieve the case papers and attach the notice of appeal
  • pass the case papers to the decision-maker (ARTG4030).

The decision-maker will review any facts not previously presented by the employer if the appeal is against a refusal notice.

If the employee appeals against a direction notice, then the decision-maker will review any facts provided by the employee that the employer may not have presented in their notice of request for direction.

The decision-maker must decide whether or not there are grounds for appeal and follow the guidance at: