AH0551 - Appeals Handbook: Appeal Units: reasons for setting-up AUs

Appeals Units were originally described as Regional Appeals Units (RAU) but, with the abolition of regions, the word “Regional” was dropped from the title.

The reasons for setting-up AUs were:

• to provide a well-organised and co-ordinated structure to handle appeals work in a changing environment and in the light of new taxes and benefits
• to develop staff skills and expertise to handle complex appeals, including the development of sound advocacy skills, enhanced understanding of the processes of the General and Special Commissioners, and an in depth knowledge of appropriate legislation and the laws of natural justice
• to provide a framework of support for Offices, assisting with reviews of Area cases, ensuring that the correct decisions are being made from an early stage in both fact and in law and that contesting the appeal is the only realistic course of action
• to ensure that when cases go to the Commissioners there are no obvious defects or deficiencies. This will generally help raise the standard and effectiveness of enquiry work and focus staff on keeping the requirements of any appeal hearing in mind as they work the enquiry
• to take responsibility for ensuring that, where required by departmental guidance, appeals are taken to the Commissioners across all aspects of the department's business (including Status, NICs, Statutory Payments, etc). Regions will be able to decide which appeals are handled by the RAU and which in Areas, but the AU will be responsible for ensuring that effective action is taken within the Region
• to provide a framework to identify areas where improvements can be made and implement those improvements effectively and to raise the standards in the way appeals are conducted
• to provide a central capacity for examining Commissioner's decisions, drawing out common themes and disseminating the lessons learned
• to better facilitate communications between the Compliance and Central Policy (Tax Administration Policy) on issues relating to appeals procedures.