The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003

Appeals

6.—(1) An appeal lies against a decision made by an officer of the Board under regulation 4(4) or 5 and may be brought—

(a)by notice to an officer of the Board; and

(b)within 30 days of the issue of the officer’s notice under that regulation.

(2) An appeal may be brought against an officer’s notice under regulation 4(4) on the grounds that the recipient of the notice—

(a)has satisfied all the requirements of these Regulations and the directions made under them so far as they apply to him; and

(b)is not precluded from receiving an incentive payment by virtue of regulation 4(2).

(3) The recipient of an officer’s notice under regulation 5 may appeal against it on the grounds that he is entitled to an incentive payment for the year of assessment 2004-05.

(4) The following provisions of the Management Act apply to an appeal under these Regulations as they apply to an appeal under section 31 of that Act—

(a)section 31A(5) and (6) (notice of appeal)(1);

(b)section 31B (appeals to General Commissioners); and

(c)section 31D (election to bring appeal before Special Commissioners).

(5) Paragraphs 3 and 8 of Schedule 3 to the Management Act (rules for assigning proceedings to General Commissioners)(2) shall apply for the purposes of an appeal under these Regulations as they apply to an appeal under the PAYE Regulations.

(6) In relation to an appeal under these Regulations the “relevant place” for the purposes of paragraph 3 of Schedule 3 to the Management Act (as applied by paragraph (5) of this regulation) is—

(a)the appellant’s place of business in the United Kingdom; or

(b)where the appellant has no place of business in the United Kingdom, the appellant’s place of residence in the United Kingdom.

(7) For the purposes of paragraph (6) “place of business” and “place of residence” have the same meanings as they have for the purposes of paragraph 2(2) of Schedule 3 to the Management Act.