Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

Appeals and reviews: PAYE/NICs securities overview

When we give a person a Notice of Requirement (NOR) will we also advise them of their right to appeal.

The person has 31 days from the date the notice was given to appeal. They must appeal, in writing, to HMRC. The notice of appeal must state the grounds for the appeal.

Where an employer requests time to pay their PAYE/NICs liabilities under FA09/SCH56/PARA10(1), before having appealed the NOR, the appeal must be made within 31 days of the date on which HMRC notifies the employer of its decision not to grant time to pay.

Where a person applies for a reduction in the value of the security and

  • the application is rejected

or

  • the reduction in the value of the security is smaller than the person asked for

the person has 31 days from the date the decision was given to appeal. They must appeal, in writing, to HMRC. The notice of appeal must state the grounds for the appeal.

Once the person has sent an appeal the decision maker may have further discussions with them to try to resolve the dispute. Agreement may be reached as a result of these discussions and the appeal settled.

As well as the appeal the person can

  • ask for a review

and/or

  • ask for the appeal to be heard by the tribunal.

The reviews and appeals process for direct taxes is set out in ARTG2010.

SI2003/2682/REG97R

SI2003/2682/REG97S(1)

SI2003/2682/REG97V(2) and (3)