Social Security Contributions (Decisions and Appeals) Regulations 1999
| Jurisdiction | UK Non-devolved |
| Citation | SI 1999/1027 |
| Year | 1999 |
1999 No. 1027
SOCIAL SECURITY
The Social Security Contributions (Decisions and Appeals) Regulations 1999
Made 30th March 1999
Laid before Parliament 30th March 1999
Coming into force 1st April 1999
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 9, 10, 11, 13, 24 and 25 of the Social Security Contributions (Transfer of Functions, etc.) Act 19991and by Articles 8, 9, 10, 12 and 23 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19992and, in relation to Part III of this instrument, with the concurrence of the Lord Chancellor and the Lord Advocate, hereby make the following Regulations:
PART I
INTRODUCTORY
Citation and commencement
1. These Regulations may be cited as the Social Security Contributions (Decisions and Appeals) Regulations 1999 and shall come into force on 1st April 1999.
Interpretation
2. In these Regulations unless the context otherwise requires–
“the Board” means the Commissioners of Inland Revenue;
“the Management Act” means the Taxes Management Act 19703;
“notice” means notice in writing and “notify” and “notification” shall be construed accordingly;
“the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;
“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
PART II
DECISIONS
Decisions—general
3.—(1) A decision which, by virtue of section 8 of the Transfer Act or Article 7 of the Transfer Order, falls to be made by an officer of the Board under or in connection with the Social Security Contributions and Benefits Act 19924, the Social Security Administration Act 19925, the Social Security Contributions and Benefits (Northern Ireland) Act 19926, the Social Security Administration (Northern Ireland) Act 19927, the Jobseekers Act 19958or the Jobseekers (Northern Ireland) Order 19959–
(a)
(a) must be made to the best of his information and belief, and
(b)
(b) must state the name of every person in respect of whom it is made and–
(i) the date from which it has effect, or
(ii) the period for which it has effect.
(2) Where an officer of the Board has resolved to make a decision of a kind referred to in paragraph (1), he may entrust to some other officer of the Board responsibility for completing the procedure for making the decision, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the decision on any person named in it.
(3) In the case of a decision to which section 11 of the Transfer Act or Article 10 of the Transfer Order applies, other than one which relates to a person’s entitlement to statutory sick pay or statutory maternity pay, each person who is named in the decision has a right to appeal to the tax appeal Commissioners.
Notice of decision
4.—(1) Notice of a decision by an officer of the Board referred to in regulation 3(1) must be given–
(a)
(a) in the case of a decision relating to a person’s entitlement to statutory sick pay or statutory maternity pay, to the employee and employer concerned, and
(b)
(b) in any other case, to every person named in the decision.
(2) A notice under this regulation must state the date on which it is issued and may be served by post addressed to any person to whom it is to be given at his usual or last known place of residence, or his place of business or employment.
(3) Where notice is to be given to a company, it may be served by post addressed to its registered office or its principal place of business.
Variation of decision
5.—(1) An officer of the Board may vary a decision under section 8 of the Transfer Act or Article 7 of the Transfer Order if he has reason to believe that it was incorrect at the time that it was made.
(2) Notice of a variation of a decision must be given to the same persons and in the same manner as notice of the decision was given.
(3) A variation of a decision may state that it has effect for any period in respect of which the decision could have had effect, if the reason for the variation had been known to the person making the decision at the time that it was made.
(4) A decision which is under appeal may be varied at any time before the tax appeal Commissioners determine the appeal.
Decision superseding earlier decision
6.—(1) An officer of the Board may make a decision superseding an earlier decision, whether as originally made or as varied in accordance with regulation 5, which has become inappropriate for any reason.
(2) A decision superseding an earlier decision which is made in these circumstances has effect from the date of the change in circumstances which rendered the earlier decision inappropriate and the earlier decision ceases to have effect as soon as the superseding decision has effect.
PART III
APPEALS
Assignment of appeals to General Commissioners
7.—(1) An appeal to the General Commissioners under Part II of the Transfer Act or Part III of the Transfer Order must be brought before the Commissioners for the division in which the place given by the provisions of this regulation (in this regulation referred to as “the relevant place”) is situated.
(2) The relevant place is whichever of the places specified in paragraph (3) is identified by an election made by the appellant.
(3) Those places are–
(a)
(a) the place (if any) in the United Kingdom which, at the time when the election is made, is the appellant’s place of residence;
(b)
(b) the place (if any) which at that time is the appellant’s place of business in the United Kingdom;
(c)
(c) the place (if any) in the United Kingdom which at that time is the appellant’s place of employment; and, in the case of a place of employment, it is immaterial for the purposes of this regulation whether the appeal relates to matters connected with the employment of the appellant.
(4) Where the appellant fails to make an election for the purposes of this regulation before the time limit given in paragraph (5) an officer of the Board may elect which of the places specified in paragraph (3) is to be the relevant place.
(5) An election by an appellant for the purposes of this regulation–
(a)
(a) must be made by notice to an officer of the Board;
(b)
(b) must be made at the time when notice of appeal is given or before such later date as the Board allow; and
(c)
(c) is irrevocable.
(6) Where there is no place falling within paragraph (3) an officer of the Board may give directions for determining the relevant place.
(7) A direction given under paragraph (6) does not have effect in relation to an appeal unless the officer of the Board has served on the appellant a notice stating the effect of the direction in relation to the appeal.
(8) In paragraph (3)(a) “place of residence” means the appellant’s usual place of residence.
(9) In paragraph (3)(b) “place of business” means–
(a)
(a) the place where the trade, profession, vocation or business with which the appeal is concerned is carried on, or
(b)
(b) if the trade, profession, vocation or business is carried on at more than one place, the head office or place where it is mainly carried on.
Multiple appeals
8.—(1) Where there is more than one appeal to the General Commissioners under Part II of the Transfer Act or Part III of the Transfer Order against the same decision, every such appeal must be heard at the same time.
(2) Where none of the appellants has made an election under regulation 7(2), an officer of...
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