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This regulation deals with surcharge notices and appeals.

If a contractor has been in default on three or more occasions during a surcharge period HMRC must issue them with a surcharge notice rendering them liable to a surcharge under Reg.48: SI2005/2045 reg 49(1).

»Ê¹ÚÌåÓýapp surcharge notice must show the total surcharge payable for the tax year: SI2005/2045 reg 49(2).

»Ê¹ÚÌåÓýapp surcharge notice must be issued within 6 years of the end of the tax year or, if earlier, the date on which the contractor delivered a Regulation 73 PAYE Regs return (forms P35 and P14): SI2005/2045 reg 49(3).

»Ê¹ÚÌåÓýapp contractor can appeal against the surcharge notice by notifying HMRC within 30 days of the date of the notice. »Ê¹ÚÌåÓýapp grounds of appeal will be that the number of defaults shown in the notice is incorrect or that the amounts shown on the notice are incorrect: SI2005/2045 reg 49(4) and (5).

Para 5(a) does not apply where a disputed default has already been the subject of a Regulation 49 appeal, following which the default notice was not withdrawn: SI2005/2045 reg 49(6).

ENABLING PROVISION - FA04/S71 (1)

See CISR17690 this regulation was revoked with effect from tax periods where tax was chargeable commencing 6 April 2010.