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HMRC internal manual

Appeals reviews and tribunals guidance

Review and appeals for direct taxes: Appealing against a decision: Customer appeals and provides further information

If the customer appeals and asks for further discussions or provides further information to the decision maker, the decision maker should consider the information provided by the customer and, if they think it appropriate, undertake further discussions face to face, by phone or by correspondence, as appropriate.

If the customer has asked for postponement of the disputed tax the decision maker should consider their request, see ARTG2510.

If the decision maker subsequently reaches agreement with the customer, they should follow normal procedures and close the case, see ARTG2720.