How to do a compliance check: compliance check series of factsheets: when to issue HMRC1 HM Revenue & Customs decisions - what to do if you disagree
Factsheet HMRC1 explains what a person can do if they do not agree with a decision they can appeal against. This includes details of how to ask for a review and how to appeal to the independent tribunal.
You must only issue HMRC1 if the person:
- asks for it
- asks for information about appeals and reviews.
Do not routinely issue HMRC1 with decision notices.