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.

3

On an appeal under paragraph (1) F1that is notified to the tribunal, the tribunal may—

a

if it appears F2... that the direction should not have been made, set aside the direction; or

b

if it appears F2... that the amount specified in the notice is incorrect, increase or reduce the amount accordingly.