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PART 4U.K.PAYMENTS, RETURNS AND INFORMATION

CHAPTER 1U.K.PAYMENT OF TAX AND ASSOCIATED RETURNS

F1...U.K.

[F2Employer’s request for a direction and appeal against refusalU.K.

72A.(1) In relation to condition A in regulation 72(3), the employer may by notice to the Inland Revenue (“the notice of request”) request that the Inland Revenue make a direction under regulation 72(5).

(2) The notice of request must—

(a)state—

(i)how the employer took reasonable care to comply with these Regulations; and

(ii)how the error resulting in the failure to deduct the excess occurred;

(b)specify the relevant payments to which the request relates;

(c)specify the employee or employees to whom those relevant payments were made; and

(d)state the excess in relation to each employee.

(3) The Inland Revenue may refuse the employer’s request under paragraph (1) by notice to the employer (“the refusal notice”) stating—

(a)the grounds for the refusal, and

(b)the date on which the refusal notice was issued.

(4) The employer may appeal against the refusal notice—

(a)by notice to the Inland Revenue,

(b)within 30 days of the issue of the refusal notice,

(c)specifying the grounds of the appeal.

(5) For the purpose of paragraph (4) the grounds of appeal are that—

(a)the employer did take reasonable care to comply with these Regulations, and

(b)the failure to deduct the excess was due to an error made in good faith.

(6) If on appeal under paragraph (4) [F3that is notified to the tribunal] it appears to the [F4tribunal] that the refusal notice should not have been issued [F5the tribunal] may direct that the Inland Revenue make a direction under regulation 72(5) in an amount the [F6tribunal determines] is the excess for one or more tax periods falling within the relevant tax year.]