A transferee may appeal against a transfer notice (SI 2003/2682, reg. 97G). The time limit is 30 days from the date on which the notice was served, and must specify the grounds for the appeal. It must be given to HMRC at the address specified in the notice.

Grounds for appeal

The grounds for the appeal must be any of the following:

‘(a)that the relevant PAYE debt (or part of the relevant PAYE debt) is not due from the managed service company to HM Revenue and Customs;

(b)that the specified amount does not relate to a company which is a managed service company;

(c)that the specified amount is not irrecoverable from the managed service company within a reasonable period;

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