CCM17750 - Discrepancy Examinations: Penalty Cases: Claimant appeals

If you receive an appeal from a claimant who:

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

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

If the claimant has 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 CCM17760.

If the claimant(s) appeal(s) 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 CCM17760.