HMRC internal manual

Claimant Compliance Manual

Enquiries: Penalty cases: Reviewing your decision when a claimant appeals

If the claimant makes an appeal your first action must be to make your manager aware that an appeal has been received. You must then go on to review the decision.

When you are reviewing your decision because the claimant has appealed you need to carefully think about what the claimant has said in their appeal.

Use the guidance in Chapter 6 and 15 to decide whether:

  • you can accept what the claimant has said and revise your decision
  • you think your decision is right and the appeal will have to go ahead.

If you are not sure what to do ask your manager for advice.

You should revise your decision if:

  • the claimant has now provided information that satisfies your original concerns
  • you amended the award because you received no reply to your letter but the claimant now provides the information that satisfies your original concerns.

If you can revise your decision this will settle the appeal by agreement under S54 TMA70. Once you have revised your decision - see CCM16740.

If you are sure your decision is right you will need to refer the case to the appeals submission writer who will prepare the case for the appeal to be heard by the Independent Appeals Tribunal.