10.—(1) The Board must serve an assessment notice on every employer assessed to the levy.
(2) An assessment notice may comprise two or more assessments.
(3) An assessment notice must state—
(a)the total amount of levy payable by the employer under the assessment notice;
(b)where the assessment notice comprises two or more assessments, the total amount of levy payable by the employer in respect of each assessment;
(c)whether each assessment is based on—
(i)information submitted by the employer to the Board; or
(ii)a reasonable estimate by the Board of the employer’s liability to levy;
(d)the methods of payment of the levy which the Board will accept; and
(e)the addresses for service of a notice of appeal(1) and an application for an extension of time for appealing.
(4) The Board may—
(a)withdraw any assessment contained in an assessment notice in accordance with article 11; or
(b)amend any assessment contained in an assessment notice in accordance with article 12.
Schedule 1 to the Employment Tribunals (Constitution and Rules of Procedure) Regulations 2013 (S.I. 2013/1237) (as applied by paragraph 104 of that Schedule) sets out the rules of procedure that apply in relation to appeals against an assessment to levy. There are amendments to that Schedule but none are relevant.