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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Closing the Examination: Right of Appeal

The customer has a right to appeal against the formal decision notice and even though they might have intimated they are content with the position, you must allow the full appeal period to expire before you proceed with the next stage of settling your examination.

If an appeal is made, you will have to settle it before you can move on. Once you are able to settle the appeal you should issue a form TC622 (See detailed guidance in The Appeals Guide) and you will need to tell the customer what will happen next. It might be you have now accepted the claim is correct in which case your examination is complete, or you might have agreed an adjustment with no penalty in which case once the revised award is issued your examination is complete or the appeal needs to be referred to the Tribunal Service.

  • If there is no longer an adjustment needed to the award - cancel the previous remission then revise the award and settle your examination.
  • If the previous adjustment still applies - do not cancel the remission and follow CCM8400 regarding the settlement.
  • If there is still an adjustment but in a different figure - cancel the previous remission, then amend the award(s), then 2 days after the revised awards have been processed use Make Remission to remit the revised overpayment. BF your papers 30 days for the customer to resile from the agreement and then proceed as in CCM8400.