Most appeals are instantly recognisable as such. Many are made
on a standard appeal form. Others are contained in letters in which
the writer specifically states that he (or his client) wishes to
appeal and also against which amendment, assessment, direction,
determination or decision the appeal is lodged.
Others, particularly from unrepresented taxpayers, will not
so obviously be appeals. The taxpayer may simply say the assessment
etc is wrong or that he doesn’t agree with it or that he
doesn’t owe the amount of tax charged. You therefore need
systems to identify these appeals rapidly and to ensure that they
are dealt with in an appropriate way.
The taxpayer may provide enough information in his letter to
enable the appeal to be settled by agreement (AH0301). If not, it
may ultimately be necessary to list the appeal for hearing by the
Commissioners. All cases should be reviewed by an appropriately
qualified officer before referral to the Commissioners.
In any event, it is important that the amendment, assessment,
decision or determination against which the appeal is made is
correctly identified, if necessary by further correspondence with
the taxpayer. If there is confusion as to what is under appeal, any
settlement of the appeal by agreement may be invalid.
Alternatively, a non-existent appeal may be listed for hearing by
the Commissioners, for example an appeal against Assessment A may
be listed for hearing by the Commissioners when appeal was actually
against Assessment B.
If appropriate, invite the taxpayer to apply for postponement
of all or part of any amount charged but be sure to remind him that
he should pay the amount not in dispute. Remind him that interest
is payable on tax paid late (AH0175).
