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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: carrying out the review

This section should be read in conjunction with ARTG4610.

When the review officer receives a case to review they will write to the person to

  • tell the customer they will be undertaking the review
  • give the customer their contact details
  • tell the customer when they expect to complete the review, seeking agreement to a new time limit if appropriate (ARTG4690) and what will happen if they do not complete the review by that date

The role of the review officer is not to defend the disputed decision, but to consider the decision (or assessment) and the surrounding information objectively (ARTG4080).

Customer provides new information

If the customer provides new information during the review, (see ARTG4630), the review officer will refer substantial information back to the decision maker to consider. The review officer should only consider new information him or herself where it is limited in scope and consideration is likely to lead to a speedy conclusion.