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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 by the PAYE Errors Unit (PEU) senior officer

A senior officer should review all appeal cases to consider whether they are suitable for submission to the appeals unit.

If a case is not suitable, the senior officer should return the case to the decision-maker either:

  • listing any further action(s) required
  • confirming why it is not suitable for an appeal hearing.

If the case is suitable then the senior officer should:

  • countersign the appeal brief
  • enter any comments as appropriate
  • refer the case to the appeals unit.