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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process: action by caseworker on receipt of an appeal

After the customer has appealed to HMRC they may

  • discuss the matter with the decision maker in an effort to settle the appeal
  • ask for a review, or
  • notify their appeal to the tribunal.

If the customer appeals within the time limit and is willing to engage in further discussions or provides further information, you should consider the matter under appeal as appropriate to try to resolve the case. If HMRC and the appellant agree, the appeal may be settled under Section 54 TMA.

Alternatively, you may offer a review (ARTG4001), the customer may ask for a review (ARTG4290) or they may notify an appeal to the tribunal (ARTG2430). However, the customer may not notify an appeal to the tribunal during the review period (ARTG4640).