PART 10
COMMUNICATIONS
CHAPTER 3ELECTRONIC PAYMENT BY LARGE EMPLOYERS
Default notice and appealI1202
1
The Inland Revenue must issue a default notice to any person who appears to be in default under regulation 201 in respect of a specified payment.
2
A person may appeal against a default notice by giving notice to the Inland Revenue within 30 days of the issue of the default notice.
3
The grounds of appeal are—
a
that the person is not in default, or
b
that the person is not a large employer, subject to paragraph (5).
4
If the appeal is successful the default notice must be withdrawn.
5
Paragraph (3)(b) does not apply if, following an appeal under regulation 200, the e-payment notice was not withdrawn.
6
Regulation 217 (appeals: supplementary provisions) applies to appeals under this regulation.