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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

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HM Revenue & Customs
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Schedule 3 SAYE option schemes: Option Notifications: Appeals (paragraph 40K)

A company may appeal against:

  • HMRC’s decision to issue a closure notice in relation to a “serious” or “less serious” error, (see ETASSUM37090);
  • HMRC’s decision to issue a default notice if the scheme organiser does not make the ‘repair’ or correct a “less serious” error within the 90 day period, (see ETASSUM37090);
  • HMRC’s decision to specify or not specify a date upon which tax advantaged status is withdrawn in relation to a “serious” or “less serious” error, (see ETASSUM37090);
  • The amount of any penalty payable.

An appeal must be made within 30 days of the closure notice, default notice or notice of assessment of the penalty. Appeals should be made in writing to the Employee Shares & Securities Team -

Post: Room G47, 100 Parliament Street, London, SW1A 2BQ

E-mail: .

For further information on appeal procedures refer to the Appeals, Reviews and Tribunals Guidance: . External users - .

Where an appeal in relation to a decision is notified to a Tribunal, the Tribunal may affirm or cancel the decision or substitute another decision. The tribunal may substitute another decision in relation to an appeal made in relation to paragraphs 40K(2) (a decision that the situation is either “serious” or “less serious” or a decision to specify or not specify a relevant time for the closure notice) and 40K(3)(b) (a decision to specify or not specify a date upon which tax advantaged status is withdrawn in relation to a default notice, (see ETASSUM37060)). Where an appeal in relation to the amount of a penalty is notified to a Tribunal, the Tribunal may affirm the amount of the penalty or substitute the amount with another amount.