Right of appeal
Insofar as the decision relates to a person's entitlement to statutory payments (sick pay, maternity pay, paternity pay, adoption pay or shared parental pay), both employer and employee have the right of appeal. In any other case 'the person in respect of whom the decision is made and such other person as may be prescribed' by regulations made by HMRC has such a right1. The person 'in respect of whom' the decision is made is presumably the contributor or defaulter, the employee or the employer, see E8.1002.
Review and/or notice of appeal
An appeal is ordinarily made first to HMRC who should offer an 'internal review' or who may be asked by the appellant to undertake such a review. The statutory review process opens once HMRC has issued its decision and the taxpayer has appealed to HMRC. The case will be reviewed by a different officer from the one who made the original decision, in a completely separate team who will not have been involved in the
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Web page updated on 17 Mar 2025 16:34