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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Settlement of appeals: Withdrawal of appeal

If a customer decides not to proceed with their appeal they may notify HMRC, or the tribunal if they have notified an appeal to them, that they wish to withdraw their appeal. They may do this at any time before the appeal is settled.

If the decision maker receives a letter that the customer sent to the tribunal saying they wish to withdraw their appeal and is content for the appeal to be withdrawn they should write to the customer, or tribunal (as appropriate) to confirm they accept the withdrawal on the basis that the appeal will be settled under S54 TMA 1970 (or equivalent).

If the decision maker does not think the withdrawal is appropriate, for example because the assessment may be inadequate, or the customer does not agree to accept it, they should write to the customer within 30 days of the withdrawal to tell them that they object to the withdrawal of the appeal. But these cases are expected to be rare.

Where there is an appeal to the tribunal and the customer withdraws the appeal see ARTG8460.