Handling An Employer Funding Appeal (Info)

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A notice of appeal should be

• Made within 30 days from the date the employer received a decision

• In writing to the General Commissioners

• Sent to the relevant Accounting & Payments Service

There is not a specific form available for employers to make an appeal against a funding decision. Therefore all incoming post must be examined closely to check for formal appeals against funding decisions in general correspondence.

Appeals made in time

All appeals against funding decisions should be seen initially by a Team Leader on the day of receipt.

A Team Leader should consider the grounds of appeal and take one of the following actions

• Accept the grounds for appeal

• Contact the employer to discuss the appeal with a view to reaching an agreement

• List the appeal for hearing before the General Commissioners

Appeals made out of time

Late appeals made outside the 30 days appeal period should be considered by a Team Leader on the day of receipt.

A Team Leader should decide whether

• The employer has given a reasonable excuse to show why the appeal has been made late

And

• The late appeal has been made without delay thereafter

If the Team Leader is

• Satisfied, the appeal should be processed as if it had been made in time

• Not satisfied, the application for late appeal should be referred to the General Commissioners

The General Commissioners will decide whether the late appeal should be accepted.

There are no set guidelines as to what constitutes a ‘reasonable excuse’. You should be satisfied that the reasons given would have prevented the employer from making an appeal within 30 days from the date the determination or decision was made.

Settling the appeal by agreement

If you accept the grounds for appeal, or you reach an agreement with the employer in writing, or otherwise

• The application should be passed to a Funding Officer for it to be captured, or for the funding application to be amended

• A letter should be sent to the employer. This letter should

• Set out the agreement reached. This agreement may be the acceptance of the employer’s figures as shown in the appeal

• Say ‘Your appeal dated dd/mm/yyyy is hereby determined under S.54 Taxes Management Act 1970 as follows ….” You should then set out the amount and / or schedule of funding that has been agreed

The employer may withdraw from this agreement, providing they give notice in writing within 30 days.

Withdrawing an appeal

An employer may withdraw their appeal if an agreement or Commissioner’s determination has not been made. This should be done in writing. An officer of the Board will have 30 days to raise an objection to the withdrawal. If an objection is raised, the appeal should be heard before the General Commissioners.