Regulation 72G Employee’s appeal against a direction noticeF1

(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) F2that is notified to the tribunal, the tribunal may—

(a)

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

(b)

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

Annotations

F1: Regs. 72E-72G inserted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 7
F2: Words in reg. 72G(3) substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 100(2)

F1: Reg. 68 cross-heading omitted (6.4.2012) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 27(a)