This manual brings together and updates existing guidance on
appeals and other proceedings before the Commissioners in the
Inspector’s Manual (IM) and the Assessment Procedures manual
(AP) and supplements guidance in other manuals.
Most of the appeals guidance in this manual is generic and applies to all types of appeals. Any exceptions are mentioned in the text.
The manual also contains specific guidance on ITSA appeals. For specific guidance on appeals in other work areas refer to the appropriate manual for the subject in question.
This is primarily a technical manual which explains the legislation and how it should be applied in practice. For procedural and operational guidance refer to the appropriate manual for the work area concerned. The Appeals Handbook touches on how to conduct an appeal before the Commissioners but it is not intended to provide definitive guidance on how to conduct an appeal.
At the time of publication changes regarding appeals are expected, mainly as a result of proposals from the Department of Constitutional Affairs and the creation of HMRC.
To keep abreast of such changes, which may affect the guidance in this manual, refer regularly to the Appeals page on the Central Policy website, where the changes and their effects will be detailed, together with the guidance affected.