PART 4PAYMENTS, RETURNS AND INFORMATION

F1CHAPTER 5DEBTS ARISING UNDER CHAPTER 10 OF PART 2 OF ITEPA (INTERMEDIARIES)

Appeals97LF.

(1)

A person who is given a recovery notice in relation to a PAYE debt may appeal against the notice on one or more of the grounds set out in paragraph (3).

(2)

A notice of appeal must—

(a)

be given to HMRC within 30 days beginning with the day the recovery notice is given, and

(b)

specify the grounds of the appeal.

(3)

The grounds of appeal are—

(a)

that all or part of the amount specified in the notice in accordance with regulation 97LD(1)(c) does not relate to a PAYE debt;

(b)

that there is a realistic prospect of recovering the PAYE debt from the deemed employer within a reasonable period of time;

(c)

that there is a realistic prospect of recovering the relevant PAYE debt from the person described in section 688AA(3)(b) of ITEPA within a reasonable period of time;

(d)

that the person is not a relevant person in respect of the PAYE debt;

(e)

that the recovery notice was not given within the relevant period;

(f)

that the recovery notice does not satisfy the requirements specified in regulation 97LD.

(4)

But a person may not appeal on the ground mentioned in paragraph (3)(a) if it has already been determined, on an appeal, that the PAYE debt is payable by the deemed employer.

(5)

Subject to paragraph (6), on an appeal that is notified to the tribunal, the tribunal may uphold or quash the recovery notice.

(6)

In a case in which the ground of appeal mentioned in paragraph (3)(a) is raised, the tribunal may also reduce or increase the amount specified in accordance with regulation 97LD(1)(c) so that it does relate to a PAYE debt.