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HMRC internal manual

PAYE Manual

Employer returns: employer return work lists: incentive - open appeal

A work item is generated and entered on the ‘Incentive - Open Appeal’ work list when

  • An open incentive appeal is created using Function MAINTAIN INCENTIVE APPEAL


  • A received date and reason have been entered

Reason for entry on the work list

This work list is only available using the EBS Maint(ainer) user role. You will be responsible for

  • Investigating the reason for the appeal and taking the necessary action to settle the appeal. For more information see ‘Maintain incentive appeal (Action Guide)’ at PAYE44026 and guidance in the Appeals, Reviews and Tribunals Guidance (ARTG)

Work items that cannot be settled quickly can be noted as ‘Working’ which will be displayed as a ‘Y’ in the Working column on the work list itself. This facility is particularly useful to enable other staff to identify cases that are already being dealt with.

Deletion of the work item

The work item is deleted automatically when a settled date and outcome is entered to close the appeal.

If the Reason field of an open appeal is amended, the old reason will be deleted from the work list and a new work item will be created.

Note: A work item will not be created when an incentive appeal is created with a received date, reason, settled date and outcome all entered in a single transaction.