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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: preparing a submission to the appeals unit

Where an appeal cannot be settled because the appellant either:

  • does not accept the findings of the independent review
  • appeals directly to the Tribunal

the decision-maker should:

  • prepare an appeal brief and attach it to the case papers
  • send the papers to a senior officer (see DMBM523240).

The appeal brief should confirm the regulations under which the direction or refusal was signed, and the following information:

  • the employer’s name and PAYE reference number
  • the appellant’s name and address
  • the tax under-deducted.

The agreed facts

If the agreed facts are based on documents in the file you should cross-reference to them. Remember facts are only agreed if both sides agree them.

Points at issue

These are the points that are not agreed, so you will need to detail them.

The points that the appellant contends

  • Vulnerabilities/weaknesses in HMRC case.
  • The effect of the decision.

The points that HMRC contends

Confirm the legislation that HMRC believes applies in the case. For example in the case of a Direction appeal by the employee, you could state that HMRC is relying on R72(3) because HMRC accepted that the employer took reasonable care to operate PAYE and the error was made in good faith.

Vulnerabilities/ Potential Weaknesses in HMRC case

You will know the basis of the appellant’s case and their argument from the papers, and so the brief should confirm the counter-arguments that are needed to convince the Tribunal.

Effect of this decision

Confirm that by rejecting the appellant’s appeal the Tribunal will confirm the HMRC’s decision, and the under-deducted tax will be collected from the appellant.