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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: cases that cannot be resolved by decision maker

If the appeal cannot be settled by agreement, you should write a letter to the customer to give and explain HMRC’s view of the matter and offer a review (ARTG2010). If there have been any changes since the initial appeal – for example if some matters have been agreed – then the letter should set this out with a summary of the outstanding points as you understand them.

Unless changed by the review (if the offer of a review is accepted) this will form the basis of any appeal to the tribunal.

The appellant then has 30 days from the date of the review offer in which to

  • accept the offer of review, or
  • notify the appeal to tribunal.

If there is no response the matter will be treated as settled on the basis set out in our letter offering review as if agreed under Section 54 TMA.

If the offer of review is accepted (ARTG4000 onwards), the decision maker must send the request immediately to the Appeals Unit who will have 45 days from the date the acceptance is received by HMRC to conduct the review and notify the review conclusions (unless a longer period is agreed by both HMRC and the customer).

When the review is completed within the 45 day time period (or longer as agreed), the review officer will issue a letter setting out and explaining in full the conclusions of the review (which may uphold, vary or cancel HMRC’s view of the matter) and explaining to the customer their options from that point onwards.