DMBM523240 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: action by the PAYE Errors Unit (PEU) senior officer
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A senior officer should review all appeal cases to consider whether they are suitable for submission to the appeals unit.
If a case is not suitable, the senior officer should return the case to the decision-maker either:
- listing any further action(s) required
- confirming why it is not suitable for an appeal hearing.
If the case is suitable then the senior officer should:
- countersign the appeal brief
- enter any comments as appropriate
- refer the case to the appeals unit.