Surcharge notice and appealU.K.
204.—(1) The Inland Revenue must issue a surcharge notice to an employer who has been in default on three or more occasions during a surcharge period and consequently will be liable to a surcharge under regulation 203.
(2) The surcharge notice must show the total surcharge liability for the tax year.
(3) The surcharge notice must be issued within 6 years of—
(a)the end of the tax year, or
(b)if earlier, the date on which the employer delivered a return in accordance with regulation 73 (annual return of relevant payments liable to deduction of tax (Forms P35 and P14)).
(4) An employer may appeal against a surcharge notice by giving notice to the Inland Revenue within 30 days of the issue of the surcharge notice.
(5) The grounds of appeal are—
(a)that the number of defaults stated in the notice is incorrect, or
(b)that the amount of the surcharge is incorrect.
(6) But paragraph (5)(a) does not apply in respect of a disputed default which has already been the subject of an appeal under regulation 202, following which the default notice was not withdrawn.
(7) Parts 4, 5 and 6 of TMA (assessment, appeals, collection and recovery) apply to the surcharge notice as if it were an assessment and the amount of the surcharge was tax charged by the assessment, subject to paragraphs (4), (5) and (8).
(8) On an appeal section 50(6) to (8) of TMA (procedure) do not apply, but the [F1tribunal] may—
(a)if it appears F2... that no surcharge has been incurred, set the surcharge notice aside,
(b)if the amount of the total surcharge liability appears F3... to be correct, confirm the surcharge notice, or
(c)if the amount of the total surcharge liability appears F4...to be incorrect, increase or reduce it to the correct amount.
(9) Regulation 217(3) (appeals: supplementary provisions) applies to appeals under this regulation.
Textual Amendments
F1Word in reg. 204(8) 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. 110(2)
F2Words in reg. 204(8)(a) omitted (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. 110(3)
F3Words in reg. 204(8)(b) omitted (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. 110(3)
F4Words in reg. 204(8)(c) omitted (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. 110(3)
Commencement Information