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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals overview: What is an HMRC decision

In this guidance, “HMRC decision” means any decision of either the Commissioners for HMRC or an officer of HMRC, in relation to which a taxpayer has a right of appeal see ARTG2040.

References to decisions include assessments, determinations, notices and amendments.