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HMRC internal manual

Appeals reviews and tribunals guidance

Glossary - Definitions

Internal review

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.

Review team

All business units will have a review team in place by 1st April 2009.

Review officer

A review officer is a person who conducts a review.

Decision maker

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.