Electronic Payment

18.15 Appealing against a surcharge

If you are a large employer you may appeal against a surcharge if:

• the number of defaults in the surcharge is wrong
• the amount of the surcharge is wrong.

You must appeal in writing to the office that issued the notice within 30 days of the issue date on the notice with all the same information as a default notice appeal.

You must pay the surcharge within 30 days of the surcharge notice.

You can pay the surcharge electronically in the same way as your monthly payments. We will acknowledge appeals against default and surcharge notices and will let you know the outcome in writing.