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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

Appeals: Settling appeals by agreement: Appellant withdraws appeal

Regulation 11(5) of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027)

Where before an appeal is determined by the tribunal

  • the appellant tells the HMRC Officer and every other person named in the decision, whether orally or in writing, that he does not want to proceed with the appeal, and
  • thirty days have elapsed since the appellant notified withdrawal of their appeal, and
  • neither the HMRC officer nor any other person named in the decision objects to the appeal being treated as withdrawn,

the appeal is treated as settled by agreement as though the decision was upheld without variation.

If the appellant told the tribunal about their appeal before they withdrew their appeal see ARTG8460.