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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

DMBM521800 - Debt and return pursuit: PAYE: E-payment surcharge 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. DMBM521810
    Appeal process
  2. DMBM521820
    Appeal on the grounds that the number of e-payment defaults is wrong
  3. DMBM521830
    Appeal on the grounds that the amount of surcharge is incorrect
  4. DMBM521840
    Mitigation
  5. DMBM521850
    Initial actions on receipt of an appeal
  6. DMBM521860
    Determining appeals
  7. DMBM521870
    Employer withdraws the appeal
  8. DMBM521880
    Determining appeal by agreement
  9. DMBM521890
    Employer refuses to withdraw appeal
  10. DMBM521900
    Appeals to be heard by the Commissioners
  11. DMBM521910
    Appeals received in debt pursuit offices and EIS
  12. DMBM521920
    MIS

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