SPM60405 - Disputes, Decisions, Reviews and Appeals - The Review and Appeal

Who can appeal

Any interested party to the decision can appeal against the HMRC decision up to 30 days after the notice of decision has been issued. They do not have to use the term “appeal” – if they state in writing why they disagree with the section 8 decision they have done enough to have submitted an appeal, see ARTG2120.

A decision on an employer's liability to pay a Statutory Payment is also a decision on the employee's entitlement to that payment. This means that both the employer and employee are interested parties with equal rights of appeal.

However, if the decision is on the amount the employer may recover from the NI Fund, they are the only interested party.

How an interested party appeals against a decision

If a customer wishes to appeal see ARTG2140

Information on the appeal procedures is available on the HMRC Website and via the customer factsheet HMRC1 which can be obtained on-line or a hard copy is available from the Orderline or Enquiry Centres.

Late appeal

An HMRC officer may accept a late appeal if the customer has “reasonable excuse”, see ARTG2250

For more information on late appeals, see ARTG2240

No valid grounds for appeal

Any notice of appeal should include the grounds of appeal, see ARTG2170.

If you receive an appeal and the grounds do not appear to be valid try to establish whether there are any valid grounds for appeal.