Commentary

A6.944 Recovery and enforcement powers

Administration and compliance

A6.944 Recovery and enforcement powers

A6.944 Recovery and enforcement powers

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 decisions considered by a person who is independent of the original decision maker, with a view to resolving the case without the need to go to a Tribunal (see HMRC's internal review process).

For

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