Where the grounds for an appeal are not stated invite the
taxpayer to provide the necessary details.
If the grounds for an appeal are stated but are clearly
unacceptable, explain to the appellant why they are unacceptable
and invite him to withdraw it. If the appeal is not withdrawn it
will have to be heard by the Commissioners.
If the appellant has also made a postponement application
informally standover the full amount of the penalty pending receipt
of details of the grounds of appeal or the withdrawal of the
appeal.
If the grounds for an appeal are stated and are not clearly
unacceptable, issue an acknowledgement and deal with any
postponement application (see AH0150 and subsequent paragraphs).
Try to settle the appeal by agreement (see AH0300 and subsequent
paragraphs). If this is not possible list the appeal for hearing by
the General Commissioners, unless the appellant has elected to have
the appeal heard by the Special Commissioners. You must ensure that
any Commissioners Hearing takes place within a reasonable time of
the appeal being made. If there are any related appeals, for
example there are open appeals against both a refusal to issue a
sub-contractor’s certificate and a penalty imposed for making
a false statement to obtain a certificate, list the appeals to be
taken together at one hearing.
