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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
Updated
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Restoration decisions: Appealing against a review decision: Customer sends tribunal appeal to HMRC

If the customer sends a Tribunals Service appeal form to HMRC instead of the tribunal the decision maker should check whether HMRC have carried out a review of the decision appealed against.

The decision maker should also contact the customer to check what their intentions were. For example

* does the customer want to complain?

If a review has not been carried out

* did they intend to appeal to the tribunal but not realise that they must ask for a review to be carried out before they can appeal to the tribunal?

If a review has been carried out

* did they intend to appeal to the tribunal and send the Tribunals Service appeals form to us by mistake?

The decision maker should arrange for a review to be carried out or pass the Tribunals Service appeal form to the Tribunals Service or take other appropriate action depending on the customer’s intention.

The decision maker should explain to the customer that they must ask for a review of the decision to be carried out before they can appeal to the tribunal, but that the customer may appeal against the review conclusion, see ARTG6380 if they are still not satisfied.