PART 11

SUPPLEMENTARY PROVISIONS

Miscellaneous appeals

Appeals: supplementary provisionsI1217

1

The following provisions of TMA apply to appeals under the regulations listed in paragraph (2) as they apply to an appeal under section 31 of TMA93—

section 31A(5) and (6)

notice of appeal

section 31B

appeals to General Commissioners

section 31D

election to bring appeal before Special Commissioners.

2

The regulations are—

regulation 99(3)

appeal against improper purpose notice

regulation 200(3)

appeal against e-payment notice

regulation 202(2)

appeal against default notice

regulation 208(2)

appeal against e-filing notice.

3

In an appeal under the regulations listed in paragraph (2) and regulation 204(4) (appeal against surcharge notice), the relevant place for the purposes of paragraph 3(1)(a) of Schedule 3 to TMA94 (rules for assigning proceedings to General Commissioners) is the place which at the time of the notice of appeal is—

a

the employer’s place of business in the United Kingdom, or

b

if there is no such place, the employer’s place of residence in the United Kingdom.

4

In paragraph (3)—

  • “place of business” means—

    1. a

      the place where the trade, profession, vocation or business with which the proceedings are concerned is carried out, or

    2. b

      if more than one such place, the head office or place where it is mainly carried out; and

  • “place of residence” means the employer’s usual place of residence or, if that is unknown, the employer’s last known place of residence.