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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

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.