Glossary - Definitions
All decisions (other than restoration decisions) are subject to a right of internal review, whether or not offered by HMRC.
Offer of review
In direct taxes HMRC may offer a review if it is not possible to finalise an appeal by agreement. In indirect taxes a review must be offered with an appealable decision.
All business units will have a review team in place by 1st April 2009.
A review officer is a person who conducts a review.
A decision maker is a person who makes the appealable decision and notifies the right of appeal/review etc. This is normally the caseworker.
Customer query of Simple Assessment
Where HMRC makes a Simple Assessment of income tax or capital gains tax, if the taxpayer believes that the assessment is or may be incorrect then they may raise a statutory query. Only if they are dissatisfied with HMRC’s final response to their query can they then appeal against their Simple Assessment.