In Fieldmuir Ltd t/a Centurion Freight Services v HMRC [2021] TC8309, the First Tier Tribunal (FTT) partially allowed an appeal relating to the refusal of HMRC to repay PAYE and NICs on allowances paid to lorry drivers. The tribunal could hear the case for a repayment of NICs but not for Income Tax as there was no HMRC decision to appeal.

Fieldmuir Ltd provided road haulage and transport services.

The FTT partially allowed the appeal:


The appeal in respect of the NICs repayment claim will be heard by the FTT in due course. The case is a reminder of the need to ensure payroll systems are properly set up from day one but also that the PAYE rules for Income Tax and NICs are different, meaning that different outcomes can result in respect of a single type of payment by an employer.

Useful guides on this topic

Overpayment Relief
What is Overpayment relief? When can you claim Overpayment relief? What are the conditions for a claim for Overpayment relief? What are the time limits for a claim for Overpayment relief?

How to appeal an HMRC decision
Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

Recovery of PAYE: Regulation 80 and 72 assessments for PAYE
When can HMRC assess an employer or an employee for unpaid Pay-As-You-Earn (PAYE) and National Insurance Contributions (NICs)? What is a regulation 80 determination? What is a regulation 72 determination? Who is assessed and what are the conditions?

Lorry drivers: What expenses can I claim?
This guide outlines what expenses self-employed Lorry Drivers can claim for tax purposes. 

Scale rates, bespoke rates and fixed-rate expenses
What expense allowances can be paid to employees? What are HMRC's scale rate or bespoke scale rates?

External link

Fieldmuir Ltd t/a Centurion Freight Services v HMRC [2021] TC8309


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