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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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Reviews and appeals overview: Who is the decision maker (direct taxes)

The decision maker is the HMRC officer who is responsible for the decision, see ARTG2060, that the customer disagrees with.

Where the appeal is against a fixed penalty or other automatically computer generated matter, the person who initially considers the dispute will be treated as the decision maker.