Always try to settle an appeal by agreement with the appellant
(or his/her agent). This will not be possible in all cases. See
AH0300 and subsequent paragraphs for more guidance.
If it is not possible to settle the appeal by agreement it
must be formally determined by the appropriate independent body.
For most business areas this is the General or Special
Commissioners but Tax Credit appeals are considered by the
Independent Appeals Tribunal and National Minimum Wage appeals are
heard by an Employment Tribunal.
An appeal may relate to various matters, for example an
appeal against a discovery assessment/Revenue amendment may be
against the amounts assessed in respect of more than one source of
income and/or the amounts of an allowance or relief.
Generally, a discovery assessment/Revenue amendment may only
be altered when the appeal is determined (by agreement or by the
appropriate independent body), so do not make any informal interim
amendments. Wait until the appeal is determined in its entirety
before making the amendment.
