Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: action upon receipt of an appeal
On receiving an appeal against a direction notice or refusal notice, you should:
- register the appeal on a database
- retrieve the case papers and attach the notice of appeal
- pass the case papers to the decision-maker (ARTG4030).
The decision-maker will review any facts not previously presented by the employer if the appeal is against a refusal notice.
If the employee appeals against a direction notice, then the decision-maker will review any facts provided by the employee that the employer may not have presented in their notice of request for direction.
The decision-maker must decide whether or not there are grounds for appeal and follow the guidance at: