The employer to whom a notice under Section 252(1) or Section
252(2) Finance Act 2004 has been issued has a right of appeal
against any requirement of the notice. Pages at
RPSM12102000 onwards, explain the
appeals process, including the possibility of a HMRC review of the
decision.
An employer is not required to produce or make available for
inspection any document or to provide any particulars that relate
to an appeal that is pending.
If the outcome of the appeals process confirms the original
notice, the employer must comply with that notice within 30 days of
the date of the outcome.
| Glossary ( RPSM20000000) |
