Although a NOD requires the taxpayer to "specify the grounds of
appeal" within 30 days any expression of disagreement made in
writing should be treated as an appeal.
If the taxpayer appeals, you should obtain the main case
file immediately and refer the appeal and all files to Litigation
Section.
Litigation will be responsible for dealing with any referral
by the taxpayer of the appeal to the First-tier Tribunal
(IHTA84/S223D) or any request by or offer to the taxpayer of a
review of the NOD under IHTA84/S223B or C. Do not forget to
complete the Debt Management Case Plan (
IHTM38041).
