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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Alternative rights of recovery (PAYE directions): primary class 1 NICs: appeals: outcome of tribunal hearing

Decision confirmed

Where having determined the appeal the Tribunal found the decision was correct and there is an outstanding liability

  • issue a letter to the individual named in the Notice of Decision
    • stating ‘The Tribunal have determined the appeal and upheld the Decision without variation’
    • requesting payment of any outstanding amounts, including any interest accrued
  • take action to release any amounts stood-over for collection (COG932740 refers)
  • notify NIC&EO on Section 8 report form of the change in decision status to ‘Tribunal confirmed Decision’ (COG932680 refers).

Decision not upheld

Where the Tribunal determine that a decision was not appropriate 

  • issue an explanatory letter in accordance with their decision
  • amend the charge on SAFE to nil where a charge has already been created
  • notify DMB where the NIC charge has been sent for local action
  • send notification to NIC&EO on Section 8 report form of
    • the change in decision status to ‘Decision erroneous’ (COG932680 refers)
    • the amount of contribution to be reinstated on the NIRS2 record (see COG932700) in accordance with the Tribunal’s decision.

Decision varied by the Tribunal

Where the Tribunal’s determination requires a decision to be varied

  • issue a letter to the individual stating the varied decision in accordance with the Tribunal’s determination
  • in cases where a charge has already been created on SAFE, amend the charge in accordance with the Tribunal’s decision
  • notify DMB where the charge has been referred for local action
  • send notification to NIC&EO on Section 8 report form of
    • the change in decision status to ‘Tribunal revised decision’– COG932680 refers
    • any amount of contribution to be reinstated on the NIRS2 record (see COG932700) in accordance with the Tribunal’s decision.