DMBM523180 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: employer’s right of appeal against a refusal of a direction

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Regulation 72A (4) of the 2003 PAYE Regulations confirms the employer’s right of appeal against a refusal notice. An appeal should be made in writing within 30 days of the issue of the notice, specifying the grounds of appeal.

The grounds of appeal are that:

  • the employer did take reasonable care to comply with these Regulations
  • the failure to deduct the excess was due to an error made in good faith.

If the employer appeals, you should:

  • acknowledge the appeal
  • review any new evidence or facts and if they lead you to a different opinion
  • reconsider issuing a direction notice.

If you consider that there are no grounds to support the appeal:

  • list the reasons why the refusal notice was made
  • confirm your opinion to the employer
  • invite the appellant to withdraw the appeal under S54 TMA 1970 see DMBM523250 
  • request the employer pays the amount due or amends their P35/FPS/EYU.

If the employer responds and refuses to withdraw their appeal, follow the guidance at DMBM523210.

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