PAYE20030 - employer records: set up employer record: election for separate schemes – appeals

An improper purpose notice will be sent where an Inspector has refused to accept an employers election for separate schemes on the grounds that the election has been made for an improper purpose.

Employers may appeal against the improper purpose notice. The right of appeal is to the General Commissioners, with the employer having the right to opt for the appeal to be heard instead by the Special Commissioners.

The grounds of appeal are

• That the election was not made wholly or mainly for an improper purpose
• That the improper purpose notice was not issued within 60 days of the election

The appeal

• Must be in writing
• Must be made within 30 days of the issue of the improper purpose notice

Late Appeals

A late appeal may be accepted if you are satisfied that

• There was a reasonable excuse for the appeal being late
• The appeal has been made without unreasonable delay after the time limit

All appeals must be dealt with as priority and submitted to an Inspector for guidance.

The appeal may be settled by

• Section 54 Taxes Management Act 1970 agreement
• Withdrawal by the appellant
• Commissioners determination