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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

Employer returns: electronic employer returns: recording the result of an appeal

End result section

Type

The type field in the end result area of the screen allows you to record the end result (outcome) of an appeal. Where you do this ECS will

  • Automatically issue a confirmed penalty notice
  • Display the date on which the appeal was settled and the outcome of the appeal in the appeals area of the E-File penalty details screen

To record an end result

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

    • Upheld
    • Partially upheld
    • Accepted tribunal
    • Rejected
    • Rejected - tribunal
    • Withdrawn
  • Select your entry
  • Tab out of the type field

When you have completed any other entries required within the E-File penalty appeal screen and you

  • Select the [OK] button

You will be presented with the following message

‘End Result Selected - Penalty amendments for this Appeal cannot be entered once you have saved and End Result. Do you wish to continue?’ 

If you

  • Select the [OK] button the end result information entered will be activated and you will be returned to a blank E-File penalty appeal screen
  • Select the [Cancel] button the end result information entered will be activated and you will be returned to a blank E-File penalty appeal screen

If you try to record an end result where the last charge amendment chosen was stood over, you will receive the message

‘Standover Warning - This Charge remains Stood Over. A Release, Discharge or Increase is required before you can select an End Result.’ 

  • Select the [OK] button

And

  • Review the penalty amendment information before trying to clear the appeal again

Settlement date

The settlement date field allows you to record the date on which an appeal is settled. The date will default to display today’s date but you can change it if required.

If you enter an incorrect date in the settlement date field you will receive one of the following error messages

  • ‘The Settlement Date cannot be after today’s date’ 
  • ‘The Settlement Date cannot be before the Date Received’ 

In each case

  • Select the [OK] button

And

  • Enter the correct information into the settlement date field

[OK] button

The [OK] button saves the changes made in the E-File penalty appeal screen and returns you to the E-File penalty details screen.

[Cancel] button

The [Cancel] button returns you to the E-File penalty details screen without saving the changes made in the E-File penalty appeal screen.