PART 2CODES
Appeals and amendment
Objections and appeals against employee’s codeI118
1
An employee who objects to the determination of a code must state the grounds of objection.
2
On receiving the notice of objection the Inland Revenue may amend the determination of the code by agreement with the employee.
3
If the Inland Revenue and employee do not reach agreement, the employee may appeal to the General Commissioners against the determination of the code by giving notice to the Inland Revenue.
4
On appeal, the General Commissioners must determine the code in accordance with these Regulations.
5
For the purposes of paragraph 3(1)(a) of Schedule 3 to TMA25 (rules for assigning proceedings to General Commissioners), the relevant place for an appeal under this regulation is—
a
the place where the employment is situated, or
b
if there is no such place, the place where the employee lives.