DMBM521920 - Debt and return pursuit: PAYE: E-payment surcharge appeals: Management Information Statistics (MIS)

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.

Surcharge appeals

We cannot automatically capture the data on surcharge appeals received. This means that you should

• count appeals and clearance types manually and
• record them on the spreadsheet
• explain the reason for the appeal in the notes column.

The column headed ‘Acceptable - other’ is to be used where, for instance, the employer appeals on the grounds that the surcharge amount is excessive in light of the amounts paid late.