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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: who should handle an appeal?

An appeal can only be recorded onto the SA system by an operator with the role of Appeals Handler, or by an operator with the role of Review Interest Officer.

When an appeal is received in your office you should find out who should handle it and, if necessary, forward the appeal without delay to the appropriate office.

Many appeals will arise as a result of enquiries being made into an SA return. In these cases it is essential that the officer responsible for the enquiry sees the appeal before it is recorded onto the SA system.

Use the Action Guide ‘Who Should Handle an Appeal?’ (SAM10041) to help you decide to whom the appeal should be forwarded.