Compliance: Regulation 13 determinations: appeals
This action guide explains the steps you should take to deal with appeals against Regulation 13 determinations.
The following steps are generally for staff of an Officer grade.
- When you receive an appeal, check that the appeal states the grounds for appeal. If it does not, write to the contractor asking them to supply grounds.
- Once you have an appeal complete with stated grounds or it becomes clear that the applicant does not intend to supply grounds, pass the case to a Higher Officer to examine.
The following steps are generally for a Higher Officer.
- Examine the case and decide whether or not the contractor’s grounds are acceptable.
Where you decide that the grounds now supplied are acceptable, you should determine the appeal and either amend or discharge the determination as appropriate.
Where you decide that the grounds are insufficient and / or further information is required, proceed to step 4 below.
- Write to the contractor confirming that you do not accept their grounds of appeal and offer the contractor an internal review of the matter. If the contractor does not take up this offer they still have the right of appeal direct to the Tribunal. If an internal Review is not requested by the contractor, and no appeal is made to the Tribunals service within 30 days, then their appeal will be determined under TMA70/S54 in favour of HMRC.