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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Employer returns: regulation 80 determinations: appeals

Acknowledge any appeal against a determination and try to settle it promptly by agreement

  • Advise your SAFE Nominee by stencil, of any tax held over or released for collection
  • The time limit for an appeal against a determination is 30 days as confirmed at Regulation 80(5). If the customer

    • Appeals and asks for further discussions or provides further information to the decision maker, see ARTG2211
    • Appeals and HMRC offer a review, see ARTG2212
    • Appeals and subsequently asks for a review, see ARTG2213
    • Appeals then notifies the appeal to the Tribunal, see ARTG2215

Procedure for appeal hearings

If the employer appeal goes to the Tribunal, the HMRC Tribunal caseworker will defend the determination and confirm the issue in dispute. If the appeal is unsuccessful, the Tribunal will settle it by making a decision determining the tax due.

Possible results of appeal

The outcome of an employers appeal may affect the employee as much as the employer. There will be one of two results

  • The Tribunal confirms the determination. The employer must pay the Regulation 80 tax and the employee is given a credit for the PAYE tax without repaying tax he has not suffered
  • The Tribunal upholds the appeal and rejects the determination. You should discharge the Regulation 80 tax and may consider assessing the employee under Self Assessment, taking into account individual circumstances of the case