PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Payment and recovery of tax by employer
F3Employee’s appeal against a direction notice72G
1
An employee may appeal against a direction notice under regulation 72F—
a
by notice to HMRC,
b
within 30 days of the issue of the direction notice,
c
specifying the grounds of the appeal.
2
For the purposes of paragraph (1) the grounds of appeal are that—
a
the employee did not receive a relevant payment;
b
the amount specified in the notice is incorrect, because all or part of it did not fall within regulation 72E(1)(b)(i) or (ii);
c
no trigger event within regulation 72E(5) occurred; or
d
a trigger event within regulation 72E(5) occurred before 6th April 2008.