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HMRC internal manual

PAYE Manual

Appeals and reviews: end of year penalty appeals: introduction

General guidance applicable to all types of appeals and additional guidance relating to appeals is contained in the Appeals, Reviews and Tribunals Guidance (ARTG).

This section of the Manual gives guidance on the actions to take when dealing with appeals relating to end of year penalties.

Any objection to a penalty determination should be treated as an ‘appeal’ whether the employer / contractor calls it an appeal or not.