Listing Employer Funding Appeals For Hearing (Info)
There is an Action Guide for this subject, click on 'Next Page' to access it
It is anticipated that the majority of appeals will be accepted or settled by agreement. Only in exceptional cases should the appeal be heard before the General Commissioners.
The General Commissioners meet in divisions throughout the country. The Clerk to the Commissioners sends a notification to the employer at least 28 days before the date of the hearing to advise them of details of the meeting.
An appeal is heard by the General Commissioners for the division in which
- The place of business is situated
Or
- The employer’s residence
The Commissioners may
- Confirm the Board’s refusal of an application
- Allow an appeal against that refusal
Or
- Confirm, increase or reduce the amount of funding which has been determined
An officer from the Accounting & Payments Service may attend the appeal hearing in order to present evidence in support of the decision against which the appeal has been made. An accountant, solicitor or barrister may represent the employer.
The decision of the Commissioners is final.
Following the Commissioners’ decision your papers are returned, and the application should be passed to a Funding Officer for it to be captured, or for the payover figure to be amended. The employer will by notified of the Commissioners’ decision by the Clerk.
Immediately after the Commissioners’ decision, the appellant or an officer of the Board may express dissatisfaction with the decision, if they believe it to be erroneous in a point of law. They then have thirty days after the determination in which to contact the Clerk in writing to ask for the Commissioners to state a case for the opinion of the High Courts. Any correspondence relating to a stated case should be dealt with on the day of receipt. See the Inspector (IM) Manual at IM5036 for more details.
You should seek advice from Head Office (Personal Tax Division) before asking for a stated case. A fee of £25 will be payable.
