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HMRC internal manual

Insurance Premium Tax

HM Revenue & Customs
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Reviews, appeals and tribunals: role of the Issuing Officer

The term Issuing Officer applies to anyone who issues a written decision to an insurer or other person that could result in a formal review. The role of the Issuing Officer is to ensure that decisions are soundly based, having taken into consideration all available facts and any criteria or advice contained in the relevant guidance. The Issuing Officer should ensure that all decisions are well documented and that the reason for the decision has been explained to the recipient. In most cases the legal basis for the decision should also be set out.

If the Reviewing Officer (see IPT09460) overturns or varies a decision, it should not be taken as a criticism of the Issuing Officer’s individual performance.

All letters containing such a decision should include the following standard paragraph setting out the insurer’s rights of appeal:

If you do not agree with the decision in this letter, you can ask for a formal Departmental review. Your request should be in writing to the above address and set out the reasons why you do not agree with the decision. It should be sent within 45 days of the date of this letter.
If you are not satisfied with the outcome of the review by HMRC and Excise you can then appeal to an independent tribunal. Public Notice IPT 1 chapter 19, gives further details of the appeals procedures.  

Once an insurer has written requesting a review, it is vital that no time is lost in forwarding all relevant correspondence to the Reviewing Officer.

Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009. See IPT09140 for a summary of the changes.