ECH22095 - Regulation 80 Determinations: Section 8 Decisions: Appeals

Any determination and or decision carries a right of appeal.

Where the employer appeals against a formal determination/decision 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 (AH0110).

The caseworker should seek advice from the Senior Manager and or local Grade 6 if necessary.

In the case of LBS businesses the LBS Tax Specialists should refer to the LBS Employer Compliance Processes Paper for a full description of the process to be followed.

If possible the appeal should be settled by agreement (AH0301).

As the provisions of TMA70/S55 do not apply to Regulation 80 Determinations/Section 8 Decisions (AH0151), any appeal should result in the informal stand over and suspension of collection of the amount involved (AH0195).

In such cases the caseworker will

• Send a stencil to the SAFE officer requesting that the amount be informally stood over

If a determination/decision cannot be settled by agreement it will be listed for a Commissioners hearing. The determination/decision may be

If neither party appeals the outcome the caseworker will

• send a stencil to the SAFE officer advising them of what to do with the charge.