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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: PAYE: penalties for late payment: penalty appeals: penalty notice - the decision letter

In appeal guidance, you will see references to ‘How to appeal a HMRC decision’. For PAYE Late-Payment Penalties (PLPP), the decision the employer is appealing against is HMRC’s decision to raise a penalty and issue the Penalty Notice (FPI3).