{
  "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97H",
  "json_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97H.json",
  "legislation": "uksi/2003/2682",
  "legislation_title": "The Income Tax (Pay As You Earn) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003",
  "path": "regulation/97H",
  "kind": "regulation",
  "number": "97H",
  "heading": "Procedure on appeals",
  "text": "(1) On an appeal that is notified to the tribunal, the tribunal shall uphold or quash the transfer notice.\n(2) The general rule in paragraph (1) is subject to the following qualifications.\n(3) In the case of the ground of appeal specified in regulation 97G(3)(a), the tribunal shall investigate the matter and shall—\n(a) uphold the amount of the relevant PAYE debt or the relevant apprenticeship levy debt specified in the transfer notice, or\n(b) reduce or increase the amount of the relevant PAYE debt or the relevant apprenticeship levy debt specified in the transfer notice to such amount as in the tribunal’s opinion is just and reasonable.\n(4) If the tribunal determines the amount of the relevant PAYE debt of a managed service company under paragraph (3), that amount is conclusive as to the amount of that relevant PAYE debt or the relevant apprenticeship levy debt in any later appeal relating to that debt.\n(5) In the case of the ground of appeal specified in regulation 97G(3)(f), the tribunal may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—\nRA=PTP×AS\n(6) In paragraph (5)—\nRA means the reduced amount;\nP means the number of days in the tax periods specified in the transfer notice during which the transferee was a person mentioned in section 688A(2);\nTP means the number of days in the tax periods specified in the transfer notice;\nAS means the amount specified in the transfer notice.\n(7) In the case of the ground of appeal specified in regulation 97G(3)(k), the tribunal may reduce the amount specified in the transfer notice to such amount as in the tribunal’s opinion is just and reasonable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 97H(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 97H(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 97H(3)(a) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 97H(3)(b) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 97H(3)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(3)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in reg. 97H(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in reg. 97H(4) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Word in reg. 97H(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(5)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Word in reg. 97H(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(6)(a)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in reg. 97H(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(6)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2682/regulation/97H",
    "retrieved_at": "2026-10-29T05:46:54.297265+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}