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HMRC internal manual

PAYE Settlement Agreements

Regulation 110 Determinations

Appeal Hearings

The appellant may or may not accept your offer of review. If they do not accept your offer they may notify the appeal to the tribunal.

Evidence to be provided at the hearing

If there is a tribunal hearing you must be able to produce the following evidence at the hearing

  • the PSA for the year concerned
  • correspondence relating to the PSA
  • notes of any Recovery action
  • correspondence between the Recovery office and the employer.

At the hearing you must ask the tribunal for a decision in terms of tax without reference to the items included in the PSA.