If HMRC cannot agree a settlement with the employer it follows the determination and decision procedure (see A6.420). If the employer does not agree with the determination/decisions he may appeal. HMRC or the employer may then take the case to Tribunal.
Alternatively, the employer may ask for an internal review by HMRC. Internal reviews offer the employer the opportunity to have disputed tax
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Web page updated on 17 Mar 2025 17:39