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Finance Act 2014

Regulation 97ZC

8.This provides for a right of appeal against a personal liability notice issued under regulation 97ZB.

9.Paragraph 1 provides the right of appeal.

10.Paragraph 2 provides that it must be made within 30 days of the service of the notice and must detail the grounds of the appeal.

11.Paragraph 3 provides that permitted grounds of appeal which are that the amount on the notice does not represent a PAYE debt to which regulation 97ZB applies or that the person who was served the notice was not a director of the company at the relevant time.

12.Paragraph 4 provides that no appeal may be made if another appeal on the same question has already been determined.

13.Paragraphs 5 and 6 provide that a tribunal may uphold or quash an appeal or reduce or increase the amount on the notice.

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