PAYE20031 - employer records: set up employer record: election for separate schemes – appeals (Action Guide)
To deal with an appeal against an
improper
purpose notice, follow steps 1 - 16 below. The guide is
presented as follows
| Initial action | Step 1 |
| Acceptance of the appeal | Steps 2 - 5 |
| Late / unacceptable appeals | Steps 6 - 7 |
| Withdrawal of appeal | Steps 8 - 9 |
| Appeal referred to the Commissioners | Steps 10 - 11 |
| Commissioners Determinations | Steps 12 - 16 |
For details of how to access any of the Employer Business
Service functions use the [Index of Functions] button on the left
of the screen.
Initial action
- All appeals must be dealt with as priority and submitted to an
Inspector for guidance
Acceptance of the appeal
If, after submission, it is agreed that the appeal be accepted
- Use Function EMPLOYER SET UP to open a new employer record
See the Action Guide at PAYE20136
- Use Function AMEND EMPLOYER SCHEME HISTORY to set the dormant
indicator for the current year and make the employer record active
from CY+1
- Write to the employer and advise them
- That the improper purpose notice is withdrawn
- That the appeal is settled under Section 54, Taxes Management Act 1970
- That a new employer record has been opened which will be active from the following 6 April
- Of the employer reference allocated to the new employer record
And remind the employer that
- Forms P45(1) are to be issued after 6 April for those employees moving to the new employer record
- Forms P45(3) are to be sent showing the new reference
- Use Function AMEND EMPLOYER NOTES to
- Record receipt of the appeal
- Record the date appeal was settled
Late / unacceptable appeals
If the appeal cannot be accepted either because it is late or the grounds of appeal are unacceptable
- Write to employer and
- Explain the appeal cannot be accepted, giving the reason(s)
- Ask the employer to withdraw the appeal
- Use function AMEND EMPLOYER NOTES to
- Record receipt / progress of the appeal and if the appeal is
- Withdrawn go to step 7
- Not withdrawn or the employer does not reply go to step 9
Withdrawal of appeal
- If the appeal is withdrawn write to the employer and
acknowledge the withdrawal of the appeal
- Use Function AMEND EMPLOYER NOTES to record the date the appeal was withdrawn
Appeal referred to the Commissioners
- When an appeal is neither accepted or withdrawn it should be referred to the Commissioners for a decision
- Pass details of the appeal to the person responsible for maintaining the Commissioner’s lists in order that the case be listed
- Write to the employer advising that the appeal is to be heard by the Commissioners
- Use function AMEND EMPLOYER NOTES to record that the appeal has been listed for hearing by the Commissioners
Commissioners Determinations
- If the appeal is denied by the Commissioners
- Write to the employer explaining that the appeal has been denied
- Give the Commissioners reason(s)
- Use Function AMEND EMPLOYER NOTES to
- Record date appeal denied
- Reason(s) why the appeal was denied
- If the appeal is upheld by Commissioners
- Follow the guidance at steps 2 and 3 and then
- Write to the employer and
- Explain that the appeal has been upheld by the Commissioners
- Tell them that a new employer record has been opened which will be active from the following 6 April
- Tell them the employer reference allocated to the new employer record
- And remind the employer that
- Forms P45(1) are to be issued after 6 April for those employees moving to the new employer record
- Forms P45(3) are to be sent showing the new reference
- Use Function AMEND EMPLOYER NOTES to record the date the appeal was upheld by the Commissioners
