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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Appeals: Legislation

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009 No 56) (the Order 2009) amended the

  • Social Security Contributions (Transfer of Functions, etc.) Act 1999 (the Transfer Act),
  • Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671) (the Order 1999),
  • Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) (the Regulations)

to take account of tribunals reform from 1 April 2009. The legislation that specifically deals with appeals against decisions made under section 8 of the Transfer Act and article 7 of the Order 1999 is

  • Section 11 of the Transfer Act and article 10 of the Order 1999 - this sets out who has a right of appeal against decisions, see DANSP50300.
  • Section 12 of the Transfer Act and article 11 of the Order 1999 - this sets out how and when a person can appeal against a decision issued under section 8 of the Transfer Act or article 7 of the Order 1999, see DANSP51000.
  • Section 13 of the Transfer Act and article 12 of the Order 1999 - this makes provision for regulations to be made with respect to appeals.
  • Regulation 7 of the Regulations - this applies provisions of sections 49A to 49I of the Taxes Management Act 1970 which contain provisions about reviews and appeals, see ARTG2100 and ARTG4000 for more information.
  • Regulation 9 of the Regulations - this applies section 49 of the Taxes Management Act 1970 to appeals made outside of the normal time limits, see DANSP51300.
  • Regulation 10 of the Regulations - makes provision for the tribunal to vary a decision issued under section 8 of the Transfer Act or article 7 of the Order 1999, see ARTG8910.
  • Regulation 11 of the Regulations - makes provisions that allow appeals to be settled by agreement before an appeal is determined by the tribunal, see DANSP52000.
  • Regulation 12 of the Regulations - this applies section 56 of the Taxes Management Act 1970 to appeals against decisions issued under section 8 of the Transfer Act or article 7 of the Order 1999, see ARTG8930.