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  1. Home
HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published
29 April 2016
Updated:
6 May 2025 - See all updates
  1. Back to contents
  2. DMBM514000

DMBM521300 - Debt and return pursuit: PAYE: E-payment default appeals: Contents

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.

  1. DMBM521310
    Default notices
  2. DMBM521320
    Appeal process
  3. DMBM521330
    Appeals on the grounds that the employer is not a large employer
  4. DMBM521340
    Appeals on the grounds that the employer is not in default
  5. DMBM521350
    Reasonable excuse
  6. DMBM521360
    Appeals against non-payment of a specific duty type
  7. DMBM521370
    Appeals on any other grounds
  8. DMBM521380
    Determining appeals
  9. DMBM521390
    Employer withdraws the appeal
  10. DMBM521400
    Appeal determined by agreement under TMA70/S.54
  11. DMBM521410
    Appeals not determined or withdrawn
  12. DMBM521420
    Appeals to be heard by the Tribunal
  13. DMBM521430
    Appeals received in debt pursuit offices and EIS

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