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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Resolution of appeal: Giving effect to the resolution of the appeal

Agreement without review or appeal to tribunal

Where the decision maker has agreed a resolution to the dispute with the customer or their agent the decision maker will take action to close the case, including, if appropriate, the release of any postponed or suspended tax so that it is brought into charge or account, see ARTG11010.
 

Agreement with the review officer following review

Where the customer agrees a resolution to the dispute with the review officer see ARTG2720 (direct taxes) ARTG3420 (indirect taxes) ARTG6820 (restoration decisions).
 

Agreement before tribunal hearing

Where the customer has appealed to the tribunal and subsequently withdrawn their appeal, see ARTG8460, or we have decided not to defend the appeal at tribunal, see ARTG8420, or an agreement has otherwise been reached before the hearing took place see ARTG8440.
 

Decision of First-tier or Upper Tribunal

Where there is no further appeal following the decision of the tribunal, the tribunals caseworker/Solicitor’s Office should
 

  • update their records to show the details of the tribunal’s decision
  • return the customer’s case papers to the decision maker.

Once the decision maker is told of the resolution of the appeal, they should
 

  • amend the customer’s record so that the right amount of tax is charged, in line with the agreement/tribunal decision/court’s decision; and
  • release any postponed or suspended tax so that the correct amount is brought into charge.

Decision of relevant appellate court

Following the decision of the relevant appellate court the Solicitor’s Office should
 

  • update their records to show the details of the court’s decision
  • return the customer’s case papers to the decision maker.

Once the decision maker is told of the resolution of the appeal, they should
 

  • amend the customer’s record so that the right amount of tax is charged, in line with the agreement/tribunal decision/court’s decision; and
  • release any postponed or suspended tax so that the correct amount is brought into charge.