Additional only for direct taxes
At present, to settle an appeal where we are unable to reach agreement with the customer, we list it for a Commissioners hearing. In the future we will not be able to list cases so there will be a new process.
Customers who disagree with a direct tax decision will continue to appeal initially to HMRC. This does not prevent the customer from appealing to the tribunal at the same time. The appeal to HMRC will not come within the jurisdiction of the tribunal unless the customer sends their appeal to the tribunal.
After a customer has appealed to HMRC, the decision maker may offer a review or the customer may request a review (provided they have not already appealed to the tribunal).
If the decision maker cannot reach agreement with the customer, they should send a letter to the customer offering a review and setting out HMRC's current position. If the customer does not accept the review offer (or notify an appeal to the tribunal) within 30 days, the appeal will be treated as settled, the position as set out in the offer letter will stand and any tax will be due and payable.
If the customer asks for a review, the decision maker has 30 days within which to send a letter setting out their latest position (including any changes reflecting points agreed since the initial appeal).