Reviews and appeals for direct taxes: appealing against a decision: customer appeals and subsequently asks for a review
Where the customer appeals within the 30 day time limit, there may be further discussions or further information provided for the decision maker to consider.
The customer may ask the decision maker for a review of our decision at any time after they have appealed.
Where a customer disagrees with a Simple Assessment there is no right of review.
The decision maker must then write to the customer within 30 days of the review request (or other reasonable time) setting out our most recent view of the matter, (s 49B(2) TMA 1970).
If an agent is acting the decision maker should write to the customer and send a copy of the letter to the agent even if we normally deal directly with the agent
If our view has not changed since the appeal was made, this may simply mean
- acknowledging the review request
- explaining that we are required by law to confirm our most recent view of the matter
- saying that our view remains as set out in our decision letter of [date].
If our view has changed, we should set out those points which we consider are resolved, what is outstanding, and our view on the appropriate tax treatment of any unresolved matters including, if appropriate, the amount of tax we think may be due.
This is so that the customer knows which points (if any) the decision maker considers having been agreed during their negotiations and those which are still in dispute. In addition, if we have not set out the ‘current view of the matter’ we cannot carry out a review, see ARTG2216.
It should not take the decision maker longer than 30 days to give the customer our most recent view of the matter unless the customer has provided substantial new arguments or evidence that they need to consider.
Once the decision maker has notified the customer of HMRC’s view of the matter, the review time limit begins. The decision maker should therefore follow local guidance and send the case to the appropriate team for review as soon as possible.
In larger business streams this may be an Appeals Unit, see ARTG4320. The decision maker should make sure that they provide all the information the review officer will need to review the matter thoroughly, see ARTG4330.
If the customer has also asked for the disputed tax to be postponed until the dispute is settled, see ARTG2500.