AH0004 - Overview of appeals: Right of appeal

Legislation grants rights of appeal to Independent Appeal Commissioners in respect of many areas of work dealt with by HMRC .

There is, for example, a right of appeal against:

• an amendment of a self assessment
• an assessment to tax which is not a self assessment
• the refusal of an application for a sub-contractor's certificate
• the imposition of a penalty or an interest or penalty determination
• a decision regarding entitlement to Tax Credits
• a decision regarding entitlement to Statutory Maternity Pay, Statutory Sick Pay, Statutory Adoption Pay or Statutory Paternity Pay or the employer's right to recover SPs paid to their employees.
• a decision regarding a person's liability or entitlement to pay National Insurance Contributions
• a direction relieving an employer of liability for under-deducted PAYE
• a determination regarding an employer's failure to operate PAYE.