SG74100 - Appeals and reviews: what the tribunal can do in PAYE/NICs cases
A person given a Notice of Requirement to give security (NOR) for PAYE/NIC can appeal against the NOR or any requirement in it.
The tribunal can
- confirm the requirements in the NOR or
- vary the requirements in the NOR or
- set aside the NOR.
A person who has given security (PGS) can also appeal against
- our rejection of their application to have the value of the security reduced and
- a smaller reduction than they applied for.
The tribunal can
- confirm our decision or
- vary our decision.