CCLG16300 - Reviews, Appeals, Tribunals & Complaints: Role of the Issuing Officer

The term decision maker applies to anyone in the Department who provides a formal decision to a registered energy supplier or other person that could result in a formal review. The role of the issuing officer is to ensure that decisions are soundly based, having taken into consideration all available facts and any criteria and advice contained in the relevant guidance or with reference to the UoE). The Issuing Officer should ensure that all decisions are well documented and that the reason for the decision has been explained to the recipient. In most cases, the legal basis for the decision should also be set out. If the Reviewing Officer (see paragraph 15.7) overturns or varies a decision it should not be taken as a criticism of the Issuing Officer’s individual performance. The Issuing Officer should alert the Reviewing Officer to any decisions that are likely to be contested. However to preserve the degree of impartiality, this alert should only be made after the decision has been issued and decisions should not be tested out on the Reviewing Officer first.

All letters containing such a decision should include the standard paragraph setting out the business’s right of appeal as follows -

“If you do not agree with the decision in this letter, you can have a review by HMRC or you mar appeal to an independent tribunal. If you want a review you should write to the above address (or the address of the Review Team if located elsewhere) within 30 days of the date of this letter explaining why you do not agree with the Decision. If you are not satisfied with the outcome you will have a further 30 days to within which to appeal to the independent tribunal. If you do not want a review you may appeal to an independent tribunal within 30 days of the date of this letter.

See Factsheet HMRC1 “HM Revenue and Customs - what to do if you disagree” for more information about appeal and review rights. You can get this fact sheet by:

• Downloading it from our website at www,hmrc.gov.uk/factsheets/hmrc1.pdf
• Phoning the HMRC orderline on 0845 900 0404

Once a person has written requesting a review, or you find out about an appeal it is vital that no time is lost in forwarding all relevant correspondence to the appropriate Reviewing Officer/tribunals caseworker. You should be aware of any procedures locally for recording and responding to requests for review.