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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: employee’s right of appeal against a direction notice

Regulation 72B of the 2003 Regulations confirms the employee’s right of appeal against a Direction Notice. An appeal should be made in writing within 30 days of the issue of the notice specifying the grounds for appeal.

The employee’s grounds of appeal are that either:

  • the employer did not make an error in good faith
  • the employer did not take reasonable care
  • the excess is incorrect.

If the employee appeals, you should:

  • acknowledge the appeal in writing
  • pass the case papers to the decision-maker.

The decision-maker will review the appeal it to see if it contains any new evidence which casts doubt on the employer’s explanation. The decision-maker may discuss the matter further with the employer.

If the decision-maker considers that there are no grounds to support the employee’s appeal, they should:

  • list the reasons why the direction was made
  • tell the employee these reasons
  • invite the appellant to withdraw the appeal under S54 TMA 1970 see DMBM523250 
  • request payment of the amount due or confirm how the tax will be recovered.

(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)

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