If the appellant says he wishes to withdraw his appeal he is
effectively saying that the amendment, assessment, direction,
decision or determination under appeal should remain as it is and
not be varied. If you do not object to the withdrawal of the appeal
it can be settled by an agreement that the amendment, assessment,
decision or determination should be upheld.
If the appellant gives notice in writing that he wishes to
withdraw his appeal and you do not object to the withdrawal of the
appeal write to the appellant to confirm your agreement to the
amendment, assessment, decision or determination being upheld.
Unless you notify him within thirty days of the date of the
notification that you object to the withdrawal, the appeal is
regarded as having been settled by agreement by both parties at the
date of the appellant's notification of withdrawal.
If the appellant orally gives notice that he wishes to
withdraw his appeal ask him to confirm it in writing. If the
confirmation is not forthcoming immediately you should take the
initiative and formally confirm the oral withdrawal of the appeal
and HMRC’s agreement to the amendment, assessment, decision
or determination being upheld. The appeal is regarded as having
been settled by agreement by both parties at the date you issued
written confirmation that the withdrawal was accepted.
Following the withdrawal of an appeal against an assessment
or amendment and acceptance of the withdrawal the assessment or
amendment is treated as confirmed by the Commissioners. Therefore,
if there is reason to believe that the profits or gains exceed the
assessment, you should notify the appellant within 30 days that you
object to the withdrawal of the appeal in good time and proceed to
ascertain the correct amount assessable. Failure to meet this time
limit may prevent you from ultimately assessing the correct
liability.
