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HMRC internal manual

Claimant Compliance Manual

Examinations: Post-award examinations: Reviewing your decision when a customer appeals

If the customer 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 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 satisfies your original concerns
  • you amended the award because you received no reply to your letter but the customer 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.

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.