If the claimant makes an appeal your first action must be to
make your manager aware that an appeal has been received. You must
then go on to review the decision.
When you are reviewing your decision because the claimant
has appealed you need to carefully think about what the claimant
has said in their appeal.
Use the guidance in Chapter 6 and 15 to decide whether:
If you are not sure what to do ask your manager for advice.
You should revise your decision if:
If you can revise your decision this will settle the appeal by
agreement under S54 TMA70. To revise your decision follow the
guidance at CCOM21535. Once you have revised your decision –
see
CCM4865 regarding the penalty.
If you are sure your decision is right you will need to
refer the case to the appeals submission writer who will prepare
the case for the appeal to be heard by the Independent Appeals
Tribunal – see CCOM21520.