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HMRC internal manual

PAYE Manual

Employer records: maintain employer record: incentive appeals

Tax-free incentive payments will be made to small employers (0-49 employees) over a periodof five years if they use online filing to file their annual return.

An employer can appeal against the failure to be awarded an incentive payment or thewithdrawal of an incentive payment. For more information see subject ‘MaintainIncentive Appeal’ PAYE44025.