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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: appeals that cannot be resolved

If the appellant will not settle a dispute against a decision with the decision-maker, they can either:

  • request an internal review
  • elect for the appeal to be heard by an independent First Tier Tribunal.

Independent Review

An appellant can request an Independent Review at any time during any discussion about the decision.

The independent review should be concluded within 45 days of the appellant’s request, unless the reviewer agrees a different time length.

Once the review is completed, the reviewer will inform the appellant of the outcome.

If the appellant is unhappy with reviewer’s opinion they have 30 days to request the Tribunal to hear their case.

First Tier Tribunal

The tribunal is run by Her Majesty’s Courts and Tribunals Service which is part of the Ministry of Justice.

If the customer appeals to the tribunal without having asked for a review, the decision maker should send the case papers relating to the disputed decision to the Tribunals Caseworker Team, within the relevant Appeals Unit.

The tribunals caseworker will then prepare the case for the tribunal.

The appellant’s case will be heard by:

  • independently appointed expert tax judges and/or panel members, or
  • in more straightforward cases, they may decide the appeal on the basis of information sent by the appellant without the need for a hearing.