The Income Tax (Pay As You Earn) Regulations 2003

[F1 Appeals: supplementary provisions U.K.

72D.— (1) This regulation applies to appeals under regulations 72A(4), 72B, [F2 72C, 72G and 81A].

(2) Subject to paragraph (4), an appeal is to the General Commissioners but the employer or employee as appropriate may elect (in accordance with section 46(1) of TMA) to bring the appeal before the Special Commissioners instead.

(3) Section 31D(2) to (7) of TMA (election to bring appeal before Special Commissioners) has effect in relation to an election under paragraph (2) (as in relation to an election under subsection (1) of that section).

(4) If in respect of the same error by an employer in relation to condition A in regulation 72(3)—

(a) more than one employee is appealing under regulation 72B; or

(b) there is an appeal by an employer under regulation 72A(4) and by an employee under regulation 72B

the Commissioners who are to determine the appeals are given in paragraphs (5) to (7).

(5) If—

(a) the same body of General Commissioners has jurisdiction with respect to all the persons concerned, and

(b) none of those persons has elected in accordance with section 46(1) of TMA to bring the appeal before the Special Commissioners

the appeals are to be determined by that body of General Commissioners.

(6) If—

(a) different bodies of General Commissioners have jurisdiction with respect to the persons concerned, and

(b) none of those persons has elected in accordance with section 46(1) of TMA to bring the appeal before the Special Commissioners

the appeals are to be determined by such of those bodies as the Board of Inland Revenue determine.

(7) In any other case, the appeals are to be determined by the Special Commissioners.

(8) Where paragraph (4) applies or the appeal is material to the liability to tax of the employer and the employee, all the persons concerned are entitled—

(a) to appear before and be heard by the Commissioners, or

(b) to make representations in writing

(9) On hearing an appeal the General Commissioners or the Special Commissioners may allow the employer or employee as appropriate to put forward grounds not specified in the notice, and take them into consideration, if satisfied that the omission was not wilful or unreasonable.]

Textual Amendments

F1 Regs. 72A-72D inserted (12.4.2004) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2004 (S.I. 2004/851), regs. 1, 4

F2 Words in 72D(1) substituted (6.4.2008) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2008 (S.I. 2008/782), regs. 1, 6