Introduction

Introduction

This learning package is intended to give everyone in HM Revenue & Customs (HMRC), who deals with tax, an overview of important changes to appeals processes that come into effect on 1 April 2009.

This package is intended for a wide audience and gives a general overview. If you would like more detail, there is a lot of additional material available.

• a learning package for staff directly involved in the new review process will be available in February 09
• guidance: transitional guidance for staff available February 09; full guidance for staff available March 09; HMRC 1 leaflet for customers available February 09; internet guidance for customers available April 09 and local operational guidance, you can ask your manager for more details on this
• Tribunal Reform website

You can work through this package as many times as you wish and at your own pace. If some chapters are not relevant to your job, you can also dip in and out of the learning and only work through the parts you need.

In this package you will find references to “direct tax” and “indirect tax”. If you need to know what we mean by these definitions for the purpose of this Unit, you will find more detail in Chapter 6.