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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals for direct taxes: Appealing against a decision: Rejecting an appeal

Before rejecting any appeal as invalid, the decision maker should consider also what the independent tribunal would be likely to think.

If the customer accepts their appeal is invalid, the decision maker should for practical purposes proceed as if the appeal had been settled by agreement, see ARTG2720.

If, having spoken to the customer, (ARTG2171) the decision maker is unsure as to whether the grounds of appeal are valid, they may approach the relevant appeals and review unit for advice.

If the customer still wants to appeal and does not accept that the grounds for their appeal are invalid the decision maker should write and tell them that if they wish to continue to dispute the matter they should notify the appeal to the tribunal, see ARTG2400 onwards.

They should tell them that we will apply for the appeal to be struck out as invalid and the tribunal will then decide whether or not it is a valid appeal, see ARTG8340.

If the customer has applied for postponement the decision maker should informally stand over the disputed tax until the tribunal has decided whether or not the appeal may be allowed to proceed.