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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Appeals, postponements and reviews: reviews: appeals review unit (ARU)

For appeals against fixed filing penalties or surcharges from customers dealt with in PT Operations, the Appeals Review Unit (ARU) is

HMRC
Late Penalties and Excise Team
Floor 2
Howard House
Nottingham
NG2 1AB

Different arrangements apply to specialist business units outside PT Operations (such as Complex Personal Tax Teams, Trusts, Residency) and requests for review from customers dealt with by those units should not be sent to Howard House.

For cases within Local Compliance, the reviews will be undertaken by a Local Review Team. Other Business Units will have other arrangements.