PART 4 U.K.PAYMENTS, RETURNS AND INFORMATION

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

Payment and recovery of tax by employer U.K.

[F1 Employee’s appeal against a direction notice where condition A is met U.K.

72B.— (1) An employee may appeal against a direction notice under regulation 72(5A)(a)—

(a) by notice to the Inland Revenue,

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

(c) specifying the grounds of the appeal

(2) For the purpose of paragraph (1) the grounds of appeal are that—

(a) the employer did not act in good faith,

(b) the employer did not take reasonable care, or

(c) the excess is incorrect.

(3) On an appeal under paragraph (1) the Commissioners may—

(a) if it appears to them that the direction notice should not have been made, set aside the direction notice; or

(b) if it appears to them that the excess specified in the direction notice is incorrect, increase or reduce the excess specified in the notice accordingly.]

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