Question of hardship

Requirement of security for PAYE and National Insurance

 

In January 2015 the taxpayer had arrears of PAYE and National Insurance. After two time-to-pay arrangements under which the taxpayer paid nothing HMRC issued a notice of requirement in accordance with the Income Tax (PAYE) Regulations 2003 Pt 4A and the Social Security (Contributions) Regulations 2001 Sch 4 Pt 3B. This required security of £147 134. The taxpayer appealed.

 

Because this was the first notice of requirement for PAYE and National Insurance to come before the First-tier Tribunal it was necessary to consider the nature of the tribunal’s jurisdiction. The judge decided that although its jurisdiction in relation to security for PAYE and National Insurance was largely supervisory it was an appellate jurisdiction. The supervisory approach with regard to the reasonableness of HMRC’s...