AH0560 - Appeals Handbook: Appeals Units: Help to Area and local offices

The AUs provide a consultative service to the Area and local Offices.

The AU is able to provide an independent view of potential contentious cases and advise whether they consider it appropriate to proceed, taking account of aspects such as:

• the stage of the negotiation (have all appropriate avenues been exhausted?)
• whether the HMRC's case is strong enough (do we have all the necessary evidence?)
• are there any flaws in the HMRC's argument?
• is there sufficient tax at stake?

Advice from the AU at an early stage helps to ensure that time and resources are not wasted taking inappropriate cases to the Commissioners and/ or taking inappropriate action which may result in complaint or claims for compensation.

The experience of AU can also

• refocus enquiry cases on the key issues
• readdress the original risks identified which it was thought justified the enquiry in the first place
• help Area staff by objectively reviewing the strengths and weaknesses of the case and advising on the way forward on issues or unresolved issues.

Some AUs will also provide coaching. From the work they undertake they are able to identify and highlight common areas of difficulty and advise on the steps that can be taken to avoid these difficulties.