Back to contents

DMBM521870 - Debt and return pursuit: PAYE: E-payment surcharge appeals: Employer withdraws the appeal

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Where the employer withdraws the appeal the surcharge will stand

  • issue the letter to confirm
  • make a suitable note on IDMS Action History
  • unset the surcharge appeal signal using BROCS VIEW TAXPAYER ASA SS (format 1)
  • continue pursuit of the surcharge.