Employer Funding Appeals (Introduction)

An employer has the right to appeal against a funding decision. This is stated on the form TC712.

If an employer contacts the Accounting & Payments Service to disagree with a funding decision and you are unable to reach an agreement, you should advise the employer to make a formal appeal against the decision.

You should advise the employer to read leaflet IR37 which is available from local offices.

The legislation for dealing with an appeal is included in the following

• Working Tax Credit (Payment by Employers) Regulations 2002

• Taxes Management Act 1970