PART 4PAYMENTS, RETURNS AND INFORMATION
CHAPTER 1PAYMENT OF TAX AND ASSOCIATED RETURNS
Failure to account for deductible tax
F1Employee’s appeal against direction notice81A
1
An employee may appeal against a direction notice under regulation 81(4A)—
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
in relation to condition A in regulation 81, the employee did not receive the payments knowing that the employer wilfully failed to deduct the amount of tax which should have been deducted from those payments,
b
in relation to condition B in regulation 81, the relevant payment was not a notional payment, or
c
the excess is incorrect.
3
On an appeal under paragraph (1) F2that is notified to the tribunal, the tribunal may—
a
if it appears ... that the direction notice should not have been made, set aside the notice; or
b
if it appears ... that the amount of tax specified in the direction notice is incorrect, increase or reduce the amount specified in the notice accordingly.
4
Regulation 72D applies to appeals under this regulation.