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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: electronic employer returns: e-file penalty appeal screen

The E-File penalty appeals screen allows you to record

  • Receipt of an appeal
  • Amendments to the appeal
  • The outcome of the appeal

To access the screen

  • Select the [New] button located within the appeals area of the E-File Penalty Details screen (PAYE44045)

Penalty section

E-File segment (At Issue)

The E-File segment (At Issue) field displays the annual segmentation band for the employer at the time of the penalty was issued.

No of employees

The No of employees field displays the number of employees determined for the employer at the time of the annual employee segmentation count.

Appeal section - recording grounds for appeal

Appeal type

The appeal type field allows you to record the ground on which the employer is appealing against their E-File penalty.

Where you record an appeal, ECS will automatically display the details concerned in the appeals area of the E-File penalty details screen.

To record an appeal

  • Select the arrow within the appeal type field. You will be presented with a dropdown menu displaying the following appeal type choices

    • Exempt scheme
    • Employer complied
    • Reasonable excuse
    • No liable employees
  • Select your entry
  • Tab out of the appeal type field

940 District and Date 940 Written

The 940 District and Date 940 Written fields allow you to record details of a 940 prepared during the conduct of an appeal. Where the 940 has been sent out of your own office for a tribunal you should enter

  • The numeral of the receiving Office in the 940 District field
  • The date on which the 940 is prepared in the Date 940 Written field

If you enter the information incorrectly you will receive one of the following error messages

  • ‘District has not been found’ 
  • ‘The Date entered is Invalid’ 
  • ‘The 940 Date Written cannot be before the Received Date’ 

In each case

  • Select the [OK] button

And

  • Enter the correct information into the field concerned

Received date

The received date field allows you to record the date on which the appeal was received. The field will default to show today’s date but you can change it.

If you enter the information incorrectly you will receive one of the following error messages

  • ‘The Date entered is Invalid’ 
  • ‘The Date Received cannot be after today’s date’ 
  • ‘The Date Received cannot be before the Penalty Issue Date’ 

In each case

  • Select the [OK] button

And

  • Enter the correct information into the relevant date field

If

  • The received date is changed to a date greater than 30 days after the penalty was issued

Or

  • The default date of today’s date is more than 30 days after the penalty was issued

You will receive the message

‘The Appeal was received more than 30 days after the Penalty Issue Date’ 

If you wish to accept the appeal 

  • Select the [OK] button. You will be returned to the E-File penalty appeal screen
  • Complete any other entries required in the screen
  • Select the [OK] button

If you do not wish to accept the appeal 

  • Select the [OK] button. You will be returned to the E-File penalty appeal screen
  • Select the [Cancel] button

If you originally entered the E-File penalty appeal screen to record a new appeal and you

  • Select the [OK] button, the Issue Acknowledgement screen is displayed

On the Issue Acknowledgement screen, the Penalty Officer fields display details of the information that will appear on acknowledgement notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [Yes] button an acknowledgement notice will be issued and you will be returned to the E-File penalty details screen
  • Select the [No] button an acknowledgement notice will not be issued and you will be returned to the E-File penalty details screen

If you originally entered the E-File penalty appeal screen having selected an entry for update and you

  • Select the [OK] button, the Reissue Acknowledgement screen is displayed

On the Reissue Acknowledgement screen, the Penalty Officer fields display details of the information that will appear on re-issued acknowledgement notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the Penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [Yes] button an appeal acknowledgement letter will be issued and you will be returned to the E-File Penalty details screen
  • Select the [No] button an appeal acknowledgement letter will not be issued and you will be returned to the E-File penalty details screen

Date acknow. issued

Where applicable, the date acknow. issued field displays the date on which the latest appeal acknowledgement notice was issued.