Income Tax (Earnings and Pensions) Act 2003 section 345

Decisions of an officer of Revenue and Customs under section 344

Section 345 deals with HMRC's power to withdraw or vary approvals and determinations relating to professional subscriptions, and the right of the affected body to appeal such decisions.

• An HMRC officer may withdraw an approval previously given to a professional body for the purposes of the annual subscription deduction, or withdraw or vary a related determination, by issuing a notice to the body concerned
• Such changes may be made to reflect any change in circumstances affecting the body's status or the appropriateness of the original decision
• A body that is dissatisfied with any decision made by an HMRC officer — whether the original decision under section 344 or a subsequent withdrawal or variation — has the right to appeal
• The notice of appeal must be submitted to an HMRC officer within 30 days of the date on which the body received notice of the decision