PAYE54130 - Employer returns: regulation 80 determinations: appeals against determinations

Acknowledge any appeal against a determination. Try to settle it promptly by agreement.

• Advise the SAFE Nominee by stencil, of any tax held over and released for collection ECH22095

The time limit within which customers must appeal against most HMRC decisions is 30 days. If the customer

• appeals and asks for further discussions or provides further information to the decision maker, see ARTG2211
• appeals and HMRC offer a review, see ARTG2212
• appeals and subsequently asks for a review, see ARTG2213
• appeals then notifies the appeal to the Tribunal, see ARTG2215

Procedure for appeal hearings

If the employer appeals to the Tribunal, the Tribunal caseworker will defend the determination and confirm the issue in dispute. If the appeal is unsuccessful, the Tribunal will settle it by making a decision determining the tax due without reference to the earnings figures.

Possible results of appeal

The outcome of an appeal affects the employee as much as the employer. There will be one of two results

• The Tribunal confirms the determination. The employer must pay the Regulation 80 tax. You must give the employee credit for the PAYE tax without repaying tax he has not suffered.
• The Tribunal upholds the appeal and rejects the determination. You then discharge the Regulation 80 tax and consider assessing the employee under Self Assessment.