Aims and objectives
The aim of this package is to ensure that everyone in HMRC dealing with tax is aware of the changes to dispute resolution and appeals processes which will take effect from 1 April 2009.
Having completed this session you will
- understand a customers' right to ask for a review of an HMRC decision
- know that the direct tax appeal, Commissioners and VAT and duties Tribunals, are being abolished and replaced with new tribunals and when these changes come into effect
- have a general understanding of the new review and tribunal appeal procedures
This package is not intended for staff who work on tax credit, Child Benefit or Child Trust Fund cases. Changes have already been introduced to the system of appeals for these cases and those appeals have been heard by the Social Entitlement Chamber since 3 November 2008.