CCM17540 - Discrepancy Enquiries: Action: Claimant appeals

If you receive an appeal from a claimant who

• agreed that HMRC’s information was correct and their award should be amended and
• hasn’t provided any new information

follow the guidance at CCOM21500 and remind them of their earlier agreement and invite them to withdraw their appeal.

If they have provided new information or they refuse to withdraw the appeal you should review the grounds of the appeal to decide if you can revise your decision, see CCM17550.

If the claimant(s) appeals against your decision and they did not previously agree HMRC’s information you should review the grounds of the appeal to decide if you can revise your decision, see CCM17550.