| Commentary

(b) Credit for the employee

| Commentary

(b)     Credit for the employee

The employee is even entitled (as against the Revenue) to credit for the tax if the employer fails to deduct and makes the payment gross (subject to the making of any direction under SI 2003/2682 reg 72), see regs 185–188. An employee cannot litigate their entitlement to a deduction under regs 185–189 before the First-tier Tribunal, as tax appeals are (generally speaking) against 'assessments.' In Hoey v HMRC [2021] UKUT 82 (TCC), [2021] STC 792, the Upper Tribunal concluded that regs 185–189 did not relate

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