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Appeal against a PAYE coding notice

An employee may give notice to HMRC of their objection to a code or an amended code, stating the grounds for the objection. There is no time limit for making an objection, but to be effective it must be made before the end of the tax year concerned (SI 2003/2682, reg 18).

If agreement cannot be reached, the employee can appeal to the First-tier Tribunal. The tribunal has to determine the code in agreement with the regulations. In the meantime, pending determination of an objection or appeal, the employer must continue to operate the code notified to them.

Where an appeal to the tribunal relates to a personal allowance, it will be dealt with under TMA 1970, Sch 1A, and the decision will automatically determine the allowances to be included in the code.

The employee's objection may relate to the amount of a restriction (eg an allowance