DANSP52500 - Appeals: Settling appeals by agreement: Telling named persons who have not appealed
DANSP52100 explains that appeals can be settled by agreement before determined by the tribunal.
Where an HMRC officer and all appellants agree to settle an appeal against the decision, those named in the decision who have not appealed against it must be told about the agreement. They may, subsequently appeal against any
- upheld decision if they appeal within the required time limit, see DANSP51300; or
- varied decision issued to settle the appeal, see DANSP50700.
If either of the above happens the appeal is not settled by agreement and the person who appealed against the upheld or varied decision has the right to notify their appeal to the tribunal to decide the matter within the time limit.
Example
Worker disputes employment status and asks for a formal decision. The decision tells the worker and the engager that the worker was an employed earner.
Following receipt of the decision the engager appeals against it and asks for a review. The review officer carries out a review and decides that the decision that the worker was an employed earner should be varied to that of self-employed.
The engager is content with the varied decision but the worker is not and appeals against it. The worker is entitled to ask for a review of the varied decision or notify their appeal to the tribunal to decide the matter.