Use of terms
There are certain terms used to describe what is decided at the informal and formal stages. To avoid misunderstandings
- the word opinion is used in this guidance to describe HMRC’s view at the informal stage (see DANSP05500), and
- the word decision is used to describe the formal decision which carries a right of appeal, issued at the formal stage.
See DANSP05500 for a summary of the dispute resolution process.