SolvedSG74100 | Appeals and reviews: what the tribunal can do in PAYE/NICs cases
From HM Revenue & Customs · Securities Guidance
A person given a Notice of Requirement to give security (NOR) for PAYE/NIC can appeal against the NOR or any requirement in it.
The tribunal can
confirm the requirements in the NOR or
vary the requirements in the NOR or
set aside the NOR.
A person who has given security (PGS) can also appeal against
our rejection of their application to have the value of the security reduced and
a smaller reduction than they applied for.
The tribunal can
confirm our decision or
vary our decision.