Appealing a PAYE penalty

When HM Revenue & Customs (HMRC) notified you of the penalties, the letter should tell you if you have the right to appeal, together with how they arrived at their decision.

If the letter states you can and you want to proceed with an appeal, you must send your appeal to HMRC in writing within 30 days of the date of the decision. HMRC will need the following information from you:

• your business name
• your reference number (as shown on the decision letter)
• the decision/ assessment you are appealing against
• an explanation of what you disagree with and why
• what you think are the correct figures and how you've calculated them (where relevant)

If you would like professional assistance with your appeal, please feel free to contact your local TaxAssist Accountant who would be happy to help.

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.