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HMRC internal manual

PAYE Manual

Appeals and reviews: end of year penalty appeals: open appeals screen

The P35 Open Appeals screen allows you to view the open P35 penalty appeals information for a chosen location.

To access the screen

  • Select the [P35 Open Appeals] button in the Special Functions screen

Sort Order field

The Sort Order field allows you to choose the order in which appeals information is displayed. The screen defaults to display appeals by ‘received date’ and the other sort order choice available is ‘employer ref’.

To change the sort order

  • Select the arrow within the Sort Order field. You will be presented with a dropdown menu
  • Select the sort order in which you want the appeals displayed

When you sort by

  • Received date, the appeals are listed in received date, penalty reference ascending order
  • Employer ref, the appeals are listed in employer reference, return year ascending order

[Count] button and Total Field

The [Count] button allows you to obtain a count of open appeals within the Open Appeals screen.

To obtain a count

  • Select the [Count] button

The number of appeals will be displayed in the Total field.