ECH21260 - Penalties: Appeals
Any penalty determination carries a right of appeal. If the
penalty was determined by Commissioners any appeal will be heard in
the High Court. If such an appeal is received the caseworker should
contact Central Policy: Tax Administration Policy for advice
(AH3925).
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Where the employer/contractor/subcontractor appeals against a
formal penalty determination not determined by the Commissioners
the appeal will be sent to the caseworker who initiated the
determination.
The caseworker should
- follow the guidance in the Appeals Handbook when handling any appeal.
The caseworker will
- consider the basis of the appeal (AHO1O1) and, if necessary,
- discuss the basis of the appeal with the employer/contractor (AH3930).
The caseworker should seek advice from the senior manager and/or
local Grade 6 if necessary.
If possible the appeal should be settled by agreement
(AH0301).
In addition to making an appeal the
employer/contractor/subcontractor may make a postponement
application (AH0150). This is where they wish to postpone payment
of the penalty until the appeal is resolved. In such cases the
caseworker will
- Send a stencil to the SAFE officer requesting that the amount be informally stood over
If a penalty cannot be settled by agreement it will be listed for a Commissioners hearing. The penalty may be
- confirmed
- amended, or
- set aside
by the Commissioners (AH3955).
If neither party appeals to the High Court the caseworker
will
- send a stencil to the SAFE officer advising them of what to do with the charge.
If the penalty has been amended or set aside the caseworker will also
- complete a 397
