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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 and or decision carry a right of appeal.

When the employer appeals against a formal determination/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

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

For LB businesses the LB Tax Specialists should refer to the LB Employer Compliance Processes Paper for a full description of the process to be followed.

  • send a stencil (Word 45KB) to the SAFE officer requesting that the amount be informally stood over.

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A review may lead to a settlement of the appeal, either by the decision being upheld, withdrawn or varied.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

  • confirmed or
  • amended.

If the determination is amended

If neither party appeals the outcome you will

LB and Specialist Personal Tax

LB and SPT should refer to their own published guidance for a full description of the processes to be followed.