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HMRC internal manual

Employment Status Manual

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HM Revenue & Customs
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Agency and temporary workers: agency legislation - provisions from 6 April 2014: appeals (6 April 2014 onwards)

Applicable from 6 April 2014

Chapter 3A, Certain Debts of Companies under Chapter 7 of Part 2 of ITEPA 2003 Section 97Z(C) of the Taxes Management Act 1970.

Appealing a Personal Liability Notice.

A person who is served a “Personal Liability Notice” in relation to an amount of relevant PAYE debt in respect of a company, in accordance with section 44(4) to (6) or section 46A ITEPA 2003, may appeal against the notice.

A Notice of Appeal must be submitted to HMRC within 30 days beginning on the day the personal liability notice is served and must contain the grounds for appeal which are:

(i) all or part of the specified amount does not represent an amount of relevant PAYE debt of the company to which regulation 97ZB Taxes Management Act 1970 applies, or

(ii) the person who was served the personal liability notice was not a director of the company on the relevant date (see Note).

A person may not appeal a “personal liability notice” if it has already been determined on appeal by the company that (a) the specified amount is a relevant PAYE debt of the company, and (b) the company did not deduct, account for, or (as the case may be) pay the debt by the time the company was required to do so.

Note: “Relevant date” is defined at ESM2046.

HMRC can withdraw a personal liability notice. For details, see ESM2046.

See also:

  • Directors liability for paying PAYE debt (see ESM2046).