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HMRC internal manual

Claimant Compliance Manual

Examinations: Examinations following a change of circumstances: Reviewing your decision when a customer appeals

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

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

  • you can accept what the customer 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 customer has now provided information that now satisfies all or some of your original concerns
  • you rejected the claim because you received no reply to your letter but the customer now provides evidence that supports the claim in respect of the change in circumstances

If you can revise your decision this will settle the appeal by agreement under S54 TMA70. To revise your decision, follow the appeals guidance.

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.