»Ê¹ÚÌåÓýapp

Most penalty notices are issued automatically when returns are not submitted. »Ê¹ÚÌåÓýapp decisions are appealable. In such cases form DAA1 is not used, the penalty notice tells the recipient they have a right of appeal against the penalty.

Customer Compliance may discover that an employer has either completed a return incorrectly or has failed to make a return, for example, where there are earnings on which National Insurance contributions (NIC) are due which were not included on deduction working sheets. In such cases, if they cannot reach a settlement with the employer they are required to issue a penalty determination (see EM5252). »Ê¹ÚÌåÓýapp determination is an appealable decision. In such cases do not use form DAA1.