Electronic Payment

18.12 Large employers: appealing against a default notice

If you are a large employer, you may appeal against a default notice on the grounds that you did not pay late. For example, you may have a reasonable excuse for paying late, as a result of circumstances beyond your control, or you are not a large employer. You cannot appeal on the grounds that you are not a large employer if you have already appealed unsuccessfully on these grounds.

Inability to pay is not a reasonable excuse.

You must appeal in writing to the office that issued the notice within 30 days of the date on the notice, and must include:

• your Accounts Office reference shown at the head of the notice
• your PAYE scheme name
• the reason for the appeal and supporting evidence
• your position in the business.

Details of how to contact the issuing office are on the default notice.