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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: CIS: contractor's response: contractor disputes the penalty

If you receive a phone call from the contractor / agent or representative and they want to appeal a penalty, you should:

  • advise the caller that if they wish to pursue the matter they must submit an appeal for penalties raised:
    • prior to 19 May 2015, in writing to the address on the Penalty Notice
    • after 19 May 2015, online using Penalty and Appeals Service (PAS) or in writing to the address on the Penalty Notice
  • remind the customer that the penalties are correctly due and payable until an appeal is received and accepted
  • ask for payment and explain that if any appeal is successfully upheld the monies will be repaid or reallocated to any other outstanding debt when the appeal is determined
  • check to ensure the return where penalties have been raised has been received. If it has not been received tell the caller to submit the return immediately or penalties will continue to be raised until it is received
  • not withhold collection of any penalties relating to the return which the contractor disputes
  • note the actions taken on IDMS.

If you receive written correspondence about a customer’s appeal, you should:

  • forward the correspondence to:

National Insurance Contributions and Employer Office
HM Revenue and Customs
BX9 1BX

  • not withhold collection of any penalties relating to the return which the contractor disputes
  • note the actions taken on IDMS.