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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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Review of direct and indirect taxes decisions: Introduction: Aims of the review

The procedures for dealing with a dispute about a decision or assessment must be transparent, objective and consistent in the way they are applied.

In carrying out a review we have two main aims

  • To take a fresh look at the decision, this may or may not be in the light of new evidence but must be done in an objective and balanced way. The review should identify

    • decisions that are wrong or unsound, and
    • decisions that we would not want to take before a tribunal.
  • To help to resolve the dispute, this may not always be possible, but we should consider whether there is scope for negotiations and compromise. Sometimes a dispute can also be resolved by a clearer explanation of our position and the law.

The Quality Assurance process for reviews will contribute to the broader aims of improving guidance and training for decision makers resulting in better customer service.