Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

Appeals and reviews: decision makers and reviewers: decision maker

The decision maker is the HMRC officer who is responsible for the decision or assessment that the customer disagrees with.

Where the appeal is against a fixed penalty, the person who initially considers the dispute will be treated as the decision maker.

For more information, see the Appeals, Reviews and Tribunals Guidance (ARTG) Manual.