This is one of the official workers' compensation forms for the state of Ohio.
The C86 form in the UK is a crucial document used for challenging decisions made by Her Majesty's Revenue and Customs (HMRC) regarding tax liabilities. Specifically, it is an appeal form used to dispute or contest decisions made about National Insurance or PAY (Pay As You Earn) contributions. This form plays a vital role in allowing taxpayers and businesses to address any discrepancies or disagreements they may have with HMRC's calculations or determinations. By completing and submitting the C86 form, individuals can initiate an appeal process, providing the necessary details for a thorough review of their tax obligations. There are three main types of C86 forms, classified based on the nature of the appeal: 1. C86(NI): This form is used when disputing decisions related to National Insurance contributions, such as incorrect calculations, disputed class or category allocations, or contested liability determinations. 2. C86(PAY): When individuals or businesses disagree with PAY calculations made by HMRC, they can submit this form. It covers appeals regarding incorrect tax codes, disputed deductions, or disagreements on the overall PAY assessment. 3. C86(EC): The C86(EC) form focuses on employee benefit or expenses claims. In cases where HMRC rejects or disallows claimed expenses or benefits, individuals can utilize this form to appeal the decision. By submitting an appropriately filled C86 form, appellants can request an internal review by HMRC, providing detailed explanations and relevant supporting documentation. HMRC will then reconsider the case and issue a decision either confirming or overturning their original decision. It's important to note that the C86 form can only be used for first-stage appeals with HMRC. If the decision is not resolved through this initial internal review, individuals can further escalate their appeal to the First-tier Tribunal, followed by the Upper Tribunal. Ultimately, the C86 form is a vital tool for individuals and businesses to exercise their rights of appeal and ensure that their tax liabilities are vetted thoroughly by HMRC. By using the appropriate type of C86 form based on the nature of the appeal, taxpayers can present their case robustly and increase their chances of a favorable outcome.