Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

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

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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should take no further action until you receive instructions.