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

(1) After an inspector has determined the amount of the tax credits and standard rate cut-off point appropriate to an employee for a year in accordance with Regulation 4, he or she shall send, make available or cause to make available notice of his or her determination to the employee.

(2) If an employee is aggrieved by an inspector's determination under Regulation 4, 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 is notified to him or her and no later than 31 December in the year to which the determination relates.

(3) On receipt of a notice of objection, an inspector may amend the determination by agreement with the employee, and in default of such agreement with the employee, the employee may appeal the inspector's determination to the Appeal Commissioners within the period of 30 days from the date of notice of objection.

(4) 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 matters specified in paragraph (1) of Regulation 4 and their determination shall be final.

(5) Where the amount of the tax credits or standard rate cut-off point is amended under this Regulation, either by an inspector or by the Appeal Commissioners, the inspector shall send, make available or cause to be made available to the employee a notice of the new determination.

(6) A revenue payroll notification appropriate to the amount of the tax credits and standard rate cut-off point of an employee as determined by an inspector may be issued or made available to the employer, notwithstanding that the inspector's determination is the subject of an objection or appeal.