An appeal can only be recorded onto the SA system by an operator
with the role of Appeals Handler, or by an operator with the role
of Review Interest Officer.
When an appeal is received in your office you should find
out who should handle it and, if necessary, forward the appeal
without delay to the appropriate office.
Many appeals will arise as a result of enquiries being made
into an SA return. In these cases it is essential that the officer
responsible for the enquiry sees the appeal
before it is recorded onto the SA system.
Use the Action Guide ‘Who Should Handle an
Appeal?’ (
SAM10041) to help you decide to whom the
appeal should be forwarded.