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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Appeals and reviews: end of year penalty appeals: action on receipt of appeal

On receipt of an appeal against a Section 98A(2) end of year penalty, you should immediately

  • Record the date the appeal was received and the appropriate appeal type (PAYE7560) in the ‘appeal’ part of the Penalty Appeal screen and arrange for the penalties for that year / period to be informally stood over until the appeal is decided

The postponement provisions of TMA70/S55 do not apply to penalty determinations, but if any payment on account is offered, apply the instructions contained in the Enquiry Manual

  • Refer the appeal to an HO to consider, unless the employer’s annual return has been received and the appeal is against the amount of the determination on the grounds that the number of employees and / or number of months has been miscalculated

In that case, pass the appeal to the Employer Office or an officer on the Compliance Section as appropriate, if satisfied that the determination is clearly incorrect, they can amend it (but should refer any cases of doubt to an HO)