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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Resolution of appeal: What happens after tribunal appeal settled

Once a tribunal appeal has been resolved the tribunals caseworker (direct taxes) or Solicitor’s Office (indirect taxes) will update their records with the details of the outcome and return the case papers to the decision maker.

The decision maker will take any steps necessary to give effect to the outcome of the appeal.

Where the settlement of the appeal affects the amount of tax charged, the amendment of the customer’s record to reflect the settlement may result in a change to the amount of tax chargeable, see ARTG11020.

If appropriate the decision maker will release any postponed or suspended tax so that the full amount of tax chargeable can be collected. If any tax has been overpaid or under-claimed, then the decision maker will make arrangements for the relevant amount to be refunded with interest, see ARTG11050.