The Scheme: secondary legislation: regulation 49
This regulation deals with surcharge notices and appeals.
If a contractor has been in default on three or more occasions during a surcharge period HMRC must issue them with a surcharge notice rendering them liable to a surcharge under Reg.48: SI2005/2045 reg 49(1).
The surcharge notice must show the total surcharge payable for the tax year: SI2005/2045 reg 49(2).
The surcharge notice must be issued within 6 years of the end of the tax year or, if earlier, the date on which the contractor delivered a Regulation 73 PAYE Regs return (forms P35 and P14): SI2005/2045 reg 49(3).
The contractor can appeal against the surcharge notice by notifying HMRC within 30 days of the date of the notice. The grounds of appeal will be that the number of defaults shown in the notice is incorrect or that the amounts shown on the notice are incorrect: SI2005/2045 reg 49(4) and (5).
Para 5(a) does not apply where a disputed default has already been the subject of a Regulation 49 appeal, following which the default notice was not withdrawn: SI2005/2045 reg 49(6).
ENABLING PROVISION - FA04/S71 (1)
See CISR17690 this regulation was revoked with effect from tax periods where tax was chargeable commencing 6 April 2010.