(1) After an inspector has determined the amount of the tax credits and standard rate cut-off point appropriate to an employee for a year in accordance with Regulation 4, he or she shall send, make available or cause to make available notice of his or her determination to the employee.

(2) If an employee is aggrieved by an inspector's determination under Regulation 4, he or she may give notice in writing of his or her objection to the inspector, stating the grounds of the objection, within 21 days of the date on which the determination is notified to him or her and no later than 31 December in the year to which the determination relates.

(3) On receipt of a notice of objection, an inspector may amend the determination by agreement with the employee, and in default of such agreement with the employee, the employee may appeal the inspector's determination to the Appeal Commissioners within the period of 30 days from the date of notice of objection.