Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process: customer asks for a review
If a customer asks for a review, see ARTG4290. The request must first be considered by the decision maker who has 30 days to give HMRC’s view of the matter (which may be the same as when the appeal was initially made or may have changed). It should set out any changes since the initial appeal - for example if some matters have been agreed - and summarise the outstanding points as we understand them. The view should, in the case of an appeal against an assessment, set out the amount HMRC considers to be due, if this has changed (see ARTG2213).
After the view has been given, the review request must be sent immediately to the SI CRAU to be allocated to the appropriate reviewing officer, who will have 45 days (unless a longer period is agreed) in which to complete the review and notify the review conclusions from the date that HMRC gives its view of the matter.
Late review request
When a late review request is made, refer to ARTG4300.
For time limits for notifying appeal to the tribunal refer to ARTG2420.
Submission to the Reviewing Officer (see ARTG4080)
Cases should be forwarded to the Review Officer notified to the decision maker by the Specialist Investigations Central Review and Appeals Unit (CRAU). The decision maker should prepare a report for the review officer, summarising
- the decision the review officer is to review
- the relevant legislation and guidance
- the decision maker’s reasoning
- the customer’s argument
- the clear evidence of wilful failure and knowledge.
If the customer pursues the appeal through the Tribunal Service, Direction cases will be represented by I&S Technical Team.