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HMRC internal manual

PAYE Manual

Appeals and reviews: end of year penalty appeals: right of appeal

The appeal must be made in writing within 30 days from the date of issue of the letter.

The right of appeal is to the tribunal with the appellant having the right to notify the appeal to the tribunal see ARTG2400 onwards.

If the letter is returned RLS and is re-issued, the appeal should be made within 30 days of the date of re-issue. To re-issue a penalty follow the action outlined at (PAYE51005).