# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 72A: Employer’s request for a direction and appeal against refusal


(1) In relation to condition A in regulation 72(3), the employer may by notice to the Inland Revenue (“the notice of request”) request that the Inland Revenue make a direction under regulation 72(5).
(2) The notice of request must—
(a) state—
(i) how the employer took reasonable care to comply with these Regulations; and
(ii) how the error resulting in the failure to deduct the excess occurred;
(b) specify the relevant payments to which the request relates;
(c) specify the employee or employees to whom those relevant payments were made; and
(d) state the excess in relation to each employee.
(3) The Inland Revenue may refuse the employer’s request under paragraph (1) by notice to the employer (“the refusal notice”) stating—
(a) the grounds for the refusal, and
(b) the date on which the refusal notice was issued.
(4) The employer may appeal against the refusal notice—
(a) by notice to the Inland Revenue,
(b) within 30 days of the issue of the refusal notice,
(c) specifying the grounds of the appeal.
(5) For the purpose of paragraph (4) the grounds of appeal are that—
(a) the employer did take reasonable care to comply with these Regulations, and
(b) the failure to deduct the excess was due to an error made in good faith.
(6) If on appeal under paragraph (4) that is notified to the tribunal it appears to the tribunal that the refusal notice should not have been issued the tribunal may direct that the Inland Revenue make a direction under regulation 72(5) in an amount the tribunal determines is the excess for one or more tax periods falling within the relevant tax year.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/72A (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-72A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.