Any notice of appeal should include the grounds of appeal. The
stated grounds of appeal may not always be valid, for example an
employer may appeal against electronic payment other than on the
grounds of not being a large employer (the only valid grounds of
appeal against electronic payment).
If you receive an appeal and the grounds do not appear to be
valid write to the appellant, say why you do not consider those
grounds are valid and, if appropriate, mention what would
constitute valid grounds of appeal. Ask the appellant either to
withdraw the appeal if it is made on invalid grounds or amend the
appeal to include valid grounds.
If the appellant agrees to withdraw the appeal treat the
appeal as settled by agreement (AH0300) and ensure that the
essentials of a settlement by agreement are there (AH0315).
If the appellant does not agree to withdraw the appeal list
the appeal for hearing by the Commissioners, or in the case of Tax
Credit appeals the Appeals Tribunal, so they can determine the
appeal. At the hearing of the appeal the Commissioners or the
Tribunal may allow the appellant to put forward grounds of appeal
not specified in the notice of appeal, and will take them into
consideration, if they are satisfied that the omission was not
wilful or unreasonable.
