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HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: handling an appeal against a non charge based item (Action Guide)

This Action Guide assumes that

  • You have received an appeal
  • The appeal is proper to your office (see subject ‘Who Should Handle an Appeal?’)

To handle an appeal against an SA non charge based item consider steps 1 - 6 below.

The guide is presented as follows

  Steps 1 - 3
  Steps 4 - 5
  Step 6

Recording the appeal on the SA system

1. Select function MAINTAIN APPEAL from the Function Menu
2. Check, by reference to earlier appeal papers in the file or enquiry papers, whether an open appeal already exists for this item
  * If an open appeal already exists
  * Refer the appeal back to the person dealing with the appeal for instruction, and take no further action
  * If no open appeal already exists
  * Select the [New Appeal] button to take you to function CREATE APPEAL
3. Enter the following details in function CREATE APPEAL
  * Year ended
  * Appeal Type
  When you select the [OK] button you will be returned to function MAINTAIN APPEAL

Issuing acknowledgement of the appeal

4. In Excel, select SEES then Forms and Letters to
  * Select form SA525 for issue to the appellant
  * Enter the appellant’s details for inclusion on the form
  * Print off 2 copies of the form
5. Issue one copy of the form to the appellant

Retaining appeal papers

6. File the appeal papers away, including the other copy of form SA525. If the appeal relates to an enquiry, file with the enquiry papers