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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes decisions: Arranging for a review: Customer sends an appeal to the tribunal within the time limit

As soon as the decision maker hears that the customer has appealed to the tribunal they should liaise with the relevant tribunal’s caseworker/Solicitor’s Office, see ARTG8400 and ARTG8410. In excise cases the review officer will liase directly with Solicitor’s Office.

If the customer sends an appeal to HMRC, which the decision maker knows is for the attention of the Tribunals Service see ARTG2430.

In a direct tax case, if the customer has not already sent an appeal to HMRC, see ARTG8230.