12 Objection and appeal against amount of tax credits and standard rate cut-off point.

(1) If the employee is aggrieved by the inspector's determination, he or she may give notice in writing of his or her objection to the inspector, stating the grounds of the objection, within 21 days of the date on which the determination was notified to him or her.

(2) On receipt of the notice of objection, the inspector may amend his or her determination by agreement with the employee, and in default of such agreement the employee, on giving notice in writing to the inspector, may appeal to the Appeal Commissioners.

(3) The Appeal Commissioners on appeal shall determine either or both the amount of tax credits and standard rate cut-off point having regard to the same matters as the inspector may have regard to when the amount of the tax credits and standard rate cut-off point is determined by the inspector, and, subject to the provisions of Regulation 13, their determination shall be final.

(4) Where either or both the amount of the tax credits and standard rate cut-off point is amended, either by the inspector or by the Appeal Commissioners, the inspector shall [send, make available or cause to make available]¹ to the employee a notice of the new determination.

(5) A certificate of tax credits and standard rate cut-off point or a tax deduction card appropriate to the amount of the tax credits and standard rate cut-off point of an employee as determined by the inspector may be issued to the employer, notwithstanding that the inspector's determination is the subject of an objection or appeal.

(6) An appeal under this Regulation may be heard and determined by one Appeal Commissioner.