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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Completion applications - customer(s) appeals against enquiry decision

If you have been directed to complete your enquiry, you may still receive an appeal against your decision from the customer(s). This is because the tribunal will only have directed you to issue an enquiry decision notice - they will not have told you what conclusions you should reach about the entitlement or the amount of the award. So the customer(s) may still not agree with your conclusions.

Once an appeal is made it can only be settled by:

  • agreement between you and the customer
  • the customer withdrawing the appeal
  • the appeal tribunal

If the customer(s) appeals against your decision, you will be able to seek from them the information you consider you need to determine the appeal. If the customer(s) is co-operative, they may be willing to provide the information, either in writing, on the telephone or at a meeting. If so, you may be able to determine the appeal in agreed amounts under Section 54 TMA or, in appropriate cases, to settle the enquiry by contract (see CCM14000)

If you are unable to determine the appeal by agreement, you will need to refer it to the tribunal.