Income Tax (Earnings and Pensions) Act 2003 section 43

Appeal against Commissioners' decision on domicile or ordinary residence

Section 43 provides a right of appeal for a person who disagrees with the Board of Inland Revenue's decision on their domicile or ordinary residence status under Section 42.

• A person who receives notice of the Board's decision on domicile or ordinary residence may appeal against that decision.
• This replaced the previous procedure where the matter was heard by the Special Commissioners "in like manner as an appeal" with a straightforward right of appeal.
• The change was made to simplify the process, recognising that there was no real difference in law or practice between a formal appeal and a hearing conducted in the same way as an appeal.
• The appeal route allows the individual to challenge the Board's ruling if they believe it is incorrect.