Appeal an employment intermediary penalty

If you are an employment intermediary and are not responsible for operating PAYE on a workers pay, you:

• must send reports with the details of all workers you place with clients
• may get a penalty notice if your report is late, incomplete or incorrect

Find out more about how to send employment intermediary reports to HMRC.

If you get a penalty notice

If you do not agree a penalty is due, you can appeal against it to HMRC. To do this, you’ll need the details from the penalty notice you received.

Before you appeal, you’ll need the:

• customer reference number
• charge reference — you can also find this in your Government Gateway
• tax year of appeal
• reporting period of appeal
• reason for the appeal and any supporting information

Appeal now

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Appeal now

If you need to appeal in writing

If you need to appeal in writing, send your appeal to:

After you submit your appeal

We will: 

• review your appeal
• respond to you within 30 days of receiving it
• suspend any action to collect the penalty charge amount during the appeal process

If you disagree with the outcome, you must: 

• request an independent review
• produce more evidence

Once we’ve made a final decision and there is no further right of appeal, HMRC will pursue collection of the outstanding debt. 

How to pay the penalty notice amount

You can pay the penalty notice amount at any point during this process. You can contact:

When you call, you will need the penalty notice you’ve received.