An appeal against HMRC’s refusal to repay PAYE was struck out, but HMRC’s application for an appeal to be struck out in respect of overpaid National Insurance contributions was dismissed, as the Tribunal had jurisdiction to consider the appeal.

The appellant company paid ‘overnight allowances’ of £30 to its drivers, and subsequently applied to HM Revenue and Customs (HMRC) for a repayment of PAYE income tax and National Insurance contributions (NICs) in respect of those allowances for the tax years 2010/11 to 2016/17 inclusive. 

HMRC refused to make the repayment because it considered that the round sum amounts were caught by ITEPA 2003, s 62 and SSCBA 1992, s 3(1). The appellants appealed. However, HMRC applied to the First-tier Tribunal (FTT) for the appeal to be struck out, on the basis that no appealable decisions had yet been issued to the appellant and, therefore, they had no prospect of success in the appeal.<>