The role of the AUs varies from Region to Region. There is a
Memorandum of Understanding between each AU and its associated
offices which sets out what the AU will do to support the offices
and what is expected of each office.
Although there are differences between the AUs and what they
do, they are all a valuable source of advice and guidance for area
offices on many aspects of appeals.
In order to avoid confusion (in relation to, inter alia,
where to send mandatory submissions) no area team or unit in Local
Compliance (Direct Taxes)) should be described as an Appeals Unit
or Appeals Team (unless they are duly authorised by the DDLC as a
properly designated AU). Until such time as AUs take all appeals,
any local team taking cases to appeal can be described as, for
example, a “Personal Hearing Team”.
