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HMRC internal manual

PAYE Manual

Appeals and reviews: decision makers and reviewers: reviewer

The review officer must review the case with a view to checking whether the decision concerning the appeal is in line with legal and technical guidance, policy and practice. The review officer is outside the direct line management chain of the decision maker and would not have been involved in making the decision.

Under the Litigation and Settlement Strategy, see ARTG1020, it is essential that HMRC only pursue sensible cases with good prospects of success.

The purpose of the review is primarily to review the decision, not to assess new facts or evidence, see also ARTG4060.