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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Appeals and reviews: end of year penalty appeals: penalty appeal screen - appeal section

Recording grounds for appeal

The Appeal Type field allows you to record the ground on which the employer has appealed against the end of year penalty. Where you record an appeal, ECS will automatically display the grounds on which the appeal was made and the date the appeal was received in the appeals area of the Penalty Details screen.

To record an appeal

  • Select the drop down arrow within the Appeal Type field. You will be presented with a dropdown menu displaying the following appeal type choices

    • Reasonable Excuse
    • No Liable Employees
    • Incorrect calculation
    • Other
  • Select your entry
  • Tab out of the Appeal Type field

Received Date

This field allows you to record the date of receipt of the employer’s end of year appeal. The field defaults to show today’s date but you can change it.

If you enter the information incorrectly you will receive one of the following error messages

  • ‘The Date entered is Invalid’
  • ‘The Date Received cannot be after Today’s Date’
  • ‘The Date Received cannot be before the Penalty Issue Date’

In each case

  • Select the [OK] button and enter the correct information in the relevant field date

You will receive the message ‘The Appeal was received more than 30 days after the Penalty Issue Date’, if

  • The received date is changed to a date greater than 30 days after the penalty was issued

Or

  • The default date of today’s date is more than 30 days after the penalty was issued

If you want to accept the appeal

  • Select the [OK] button (to save the appeal information)

And

  • Refer to a higher officer for advice on whether the appeal may be accepted and / or how to proceed

If you originally accessed the end of year Penalty Appeal screen to record a new appeal and you select the [OK] button, the Issue Acknowledgement screen is displayed.

On this screen, the EC Officer field displays details of the information that will appear on the acknowledgement notice. The

  • Name field will default to display your own name
  • Telephone field will default to display the penalty telephone number of the office the penalty refers to or the telephone number the office has identified that they want calls directed to

Both fields can be changed if required.

If you

  • Select the [Yes] button, an acknowledgement notice will be issued to the employer and you will be returned to the Penalty Details screen
  • Select the [No] button, an acknowledgement notice will not be issued to the employer and you will be returned to the Penalty Details screen

If you originally accessed the Penalty Appeal screen having selected an entry to update and you select the [OK] button in the Penalty Appeal screen, the Re-Issue Acknowledgment screen is presented. The instructions in respect of the Issue Acknowledgement screen above also apply to this screen.

Date Acknow. Issued

This field displays the date of issue of the appeal acknowledgement to the employer.