AH0001 - Appeals Handbook - Main contents

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On 1 April 2009 we will be publishing a new intranet guidance manual, the Appeals, Reviews and Tribunals Guidance (ARTG). The ARTG will provide technical guidance for all instances where a customer disagrees with an HMRC tax decision. It will replace the current Appeals Handbook, VAT 1-29 Reconsiderations and Appeals and the G5-8 Excise and Customs Appeals. Parts of the ARTG will refer to all tax decisions, and parts will apply to specific taxes. But this will be clear from the text.

Part I: General

Part II: The Commissioners

Part lll: Commissioners’ hearings

Part IV: General Commissioners

Part V: Special Commissioners

Part VI: Judicial Review

Part VII: ITSA

Part VIII: Information powers

Part IX: Penalties, interest and surcharge