MTT55540 - Administration: Compliance: Appeals: Concluding an appeal
When a valid appeal has been made, there are different possible routes to determining the outcome of the appeal:
- HMRC may conduct a review into the matter (see MTT55550).
- the appeal may be settled by an agreement between HMRC and the appellant.
- the appeal may be referred to a Tribunal.
For general information on appeals, see the Appeals, Reviews and Tribunals Guidance (ARTG) Manual.
This is set out in paragraphs 57-62, schedule 14 to Finance (No.2) Act 2023.
Appeal against jeopardy amendment made during compliance check
If an appeal against a jeopardy amendment is made while a compliance check into the return is still in progress, it is not possible to have a review or to refer the matter to a Tribunal until the compliance check has been concluded.
Conclusion of appeals
Appeals can either be concluded by agreement between HMRC and the appellant or determined by the Tribunal.
If the appellant notifies HMRC that they do not wish to proceed with the appeal and HMRC does not respond within 30 days in writing indicating they are unwilling for the appeal to be withdrawn, then the appeal is considered to be concluded as an agreement that no variation was necessary.
When HMRC and the appellant can reach agreement, HMRC must write to the appellant setting out whether the decision appealed against should be:
- upheld without variation,
- varied in a particular manner, or
- discharged or cancelled.
If the appellant does not respond in writing within 30 days of the settlement agreement that they wish to withdraw from the agreement, then the appeal is treated as if the tribunal had decided the appeal in the way set out in the settlement agreement.
Settlement agreements
Appeals may be settled by agreement before, during or after review and at any time before any decision is made by the tribunal. Where the appeal is settled following review, see ARTG4830 and ARTG4840.
Where the appeal is settled after the customer has notified the appeal to the tribunal, see ARTG8460.
Determination by Tribunal
Any person who wishes to notify an appeal against an HMRC decision or assessment to the tribunal can do so online through the gov.uk website.
Once the appeal has been determined any tax overpaid must be repaid or any tax unpaid must be collected. Late payment interest and repayment interest will also be payable on these amounts.