Amendment of the Income Tax (Pay As You Earn) Regulations 2003
6. After regulation 81 insert—
“Employee’s appeal against direction notice
81A.—(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) the Commissioners may—
(a)if it appears to them that the direction notice should not have been made, set aside the notice; or
(b)if it appears to them 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.”.