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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes decisions: Arranging for a review: What are appeals units

The larger HMRC business streams have one or more Appeals Units. Appeals Units are responsible for carrying out reviews, preparing and sometimes presenting HMRC’s case at tribunal.

Although most Appeals Units include staff who carry out reviews as well as preparing and presenting cases at tribunal, the same individual will not act as review officer and tribunals caseworker in the same case, in order to preserve independence.

In smaller business streams review officers and tribunals caseworkers will not sit in a separate Appeals Unit. But they should always be outside the decision maker’s immediate line management chain, see ARTG8400.

The operational procedures within each Appeals Unit may vary and decision makers, review officers and tribunal’s caseworkers should check local guidance.