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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: regulation 80 determinations - section 8 decisions: appeals

Any determination or decision carries a right of appeal.

When the employer appeals against a formal determination or decision the appeal will be sent to you, as the caseworker who initiated the determination. It may also be sent to the First-tier Tribunal at the same time.

You should

  • refer to DANSP07500 for appeals that must be referred to PSN, then
  • follow the guidance in the Appeals, Reviews and Tribunals Guidance (ARTG) when handling any appeal.

You will

  • consider the grounds for the appeal (ARTG2170) and, if necessary,
  • discuss the basis of the appeal with the employer to try to resolve the dispute.

If you cannot reach agreement you should seek advice from the senior manager to consider

  • informally standing over and suspending collection of the amount due (ARTG2570)  
  • offering the customer a review (ARTG2010)
  • making a submission to the Appeals and Review Unit in accordance with the Memorandum of Understanding (COG904565 - Appeals and Review units). 

If you are informally standing over collection send an email entitled ‘Standover request’ to the Reg 80 Team or SAFE nominee requesting that the amount be informally stood over.  You must include

  • the BROCS reference number
  • the Reg 80 Team reference (this is shown on the email you received containing confirmation that the determination and decision has been raised) where appropriate
  • the year(s) of the determination and decision to be stood over
  • the date the appeal was received.

Note; For Large Business (LB) cases the LB Tax Specialists should refer to the LB Employer Compliance Processes Paper for a full description of the process to be followed.


If a determination or decision cannot be settled by agreement the employer may ask for a review, or notify the appeal to the First-tier Tribunal.

A review may lead to a settlement of the appeal, either by the decision being upheld, withdrawn or varied.

If the appeal is considered by the tribunal, the determination or decision may be

  • confirmed or
  • amended.

If the determination or decision is amended

  • send an amended stencil to the Reg 80 team or SAFE nominee advising them of what to do with the charge.

If the determination or decision is confirmed

  • complete a stencil (Word 45KB) and send it to the Reg 80 team or SAFE nominee advising them to release the charge(s) for collection. 

If neither party appeals the outcome you will

  • complete a stencil (Word 45KB) and send it to the Reg 80 team or SAFE nominee via an email entitled ‘Releasing charges’ advising them of what to do with the charge.