PAYE7520 - Appeals and reviews: end of year penalty appeals: grounds for appeal

As the penalties are 바카라 사이트˜automatic바카라 사이트™ the grounds for a successful appeal are limited and can be summarised as follows

  • No employer바카라 사이트™s annual return was required
  • If there are no employees / sub contractors for whom a return is required under PAYE Regulations, the Subcontractor Regulations, the Social Security Regulations, or the Tax Credit Regulations
  • The amount of the determination is the wrong multiple of £100 because the wrong number of employees / sub contractors or wrong number of months has been used in calculating it
  • There was a 바카라 사이트˜reasonable excuse바카라 사이트™ for not making the employers annual return on time
  • Some examples of what might be considered reasonable excuse are given at (PAYE7545)