DMBM521410 - PAYE: E-payment default appeals: Appeal not determined or withdrawn

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Employer refuses to withdraw the appeal (and there are issues that cannot be settled by agreement)

If the employer refuses to withdraw the appeal advise the employer in writing of

  • your decision to reject their appeal and
  • their right to request an internal review.

B/F the case 35 days and make a suitable note on IDMS.

If no response received proceed with collection.

Request for internal review

If employer asks for an internal review you should

  • prepare a report for the review officer, clearly summarising
  • the decision the review officer is required to review
  • the relevant legislation and guidance
  • your reasoning behind your decision
  • the taxpayers argument
  • the evidence.

Then

  • highlight the date the review was agreed and
  • refer the case papers immediately to DMB Shipley PAYE support team.