SAM12020 - Appeals, postponements and reviews: reviews: review decision of appeal against FAP or surcharge (Reviewers Action Guide)

This guidance applies from 1 April 2009.

This Action Guide supplements the guidance given in the Decision Makers Action Guides for dealing with appeals against fixed automatic penalties at SAM61062 or for surcharge at SAM62021. Further technical guidance on reviews can be found in Appeals, Reviews and Tribunals Guidance manual from ARTG4010.

Where a request for review has been made following an appeal against a fixed automatic penalty or surcharge, follow steps 1 - 17 below.

Initial action Steps 1 - 3
Review appeal in line with ‘Reasonable Excuse’ criteria Step 4
Review conclusion in favour of the customer Step 5
Review conclusion not in favour of the customer Steps 6 - 8
Review not concluded within 45 days (or other agreed timescale) Step 9
Notification from Clearing House of appeal sent to tribunal Steps 10 - 15
Election for oral hearing Steps 16 - 17

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

Initial action

1. If an acceptance of an offer of review has been received directly by the Appeals Review Unit (ARU) (see SAM61064 and SAM62022).
  On day of receipt
 
  • Acknowledge the request
 
  • Record the case on any local case management system
 
  • Use function MAINTAIN SA NOTES to note receipt of request for review
 
  • Request the file/papers from the Decision Maker
 
  • B/F for a short period (5 to 7 days) to ensure the relevant papers are received
 
  • When the file/papers are received, pass to the Reviewing Officer
2. If the acceptance of the offer was received at a local office and the request and the papers have been referred onto the Appeals Review Unit (ARU)
 
  • Check the papers to see that an acknowledgment has already been sent by the Decision Maker. If not, send acknowledgment
 
  • Record the case on any local case management system
 
  • Pass the request and papers to the Reviewing Officer
 
  • Use function MAINTAIN SA NOTES to record the actions taken
3. Customer has asked for a review (before one is offered by HMRC)
  The customer can ask for a review at any time after they have appealed to HMRC (ARTG2210). The Decision Maker must write to the customer within 30 days (or other reasonable time) setting out our view of the matter. As soon as this has been done the review time limit begins. The relevant papers should be sent by the Decision Maker to the Business Review Unit. See step 3 of the Decision Makers Action Guide (SAM61062)

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Review appeal in line with ‘Reasonable Excuse’ criteria

4. See SAM61070 or SAM62040 for ‘Reasonable Excuse’ and consider any additional information provided by the customer

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Review conclusion in favour of the customer

5. Within 45 days (or 90 days if the transitional arrangements apply or other agreed period if different) of receipt of review request, take the following actions
 
  • Issue letter SA637 to the customer (and copy to the agent where applicable)
 
  • Use function AMEND FIXED PENALTIES or MAINTAIN SURCHARGE (as appropriate) to cancel the penalty, penalties or surcharge
 
  • Update any local case management system
 
  • Use function MAINTAIN APPEAL to clear the appeal signal
 
  • File the papers at the Review Unit
 
  • Use function MAINTAIN SA NOTES to record the actions taken and the location of the papers in the Business Review Unit. Also include a note of the grounds of appeal for future reference
  If the review conclusion letter SA637 cannot be sent within 45 days (or 90 days if transitional arrangements apply, or any longer period previously agreed). You should contact the customer to seek an extension of the review period. If an extension is agreed, take all the above steps to conclude the appeal
  If the customer does not agree an extension, go to step 9

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Review conclusion not in favour of the customer

6. Within 45 days (or 90 days if transitional arrangements apply, or other agreed period if different) of receipt of the review request
 
  • Send review conclusion letter SA638 to the customer (and a copy to the agent where applicable) setting out the reasons why you are unable to accept that there is a reasonable excuse. This letter will set out the customer’s options to either accept the decision or to send their appeal to tribunal and will explain that the case will be closed if the customer takes no action within 30 days
  • Where the return is still outstanding, ask for it to be filed
  • Where payment of the tax due is still outstanding, ask for it to be paid
  • Update any local case management system
  • Use function MAINTAIN SA NOTES to record the actions taken and the location of the papers
  • B/F for 45 days, then follow steps 7 or 8
7. Customer accepts the review conclusion
 
  • Using function MAINTAIN STANDOVER, remove informal standover
 
  • Using function MAINTAIN APPEAL, clear the appeal signal
 
  • File the papers at the Business Review Unit
 
  • Using function MAINTAIN SA NOTES, record actions taken and location of papers
 
  • Update any local case management system
 
  • Send a letter to the customer determining the appeal (S54 TMA1970)
8. If there is no response received in the Business Review Unit after 45 days
 
  • Using any locally agreed process between the Clearing House and the Business Review Unit, check to see if the appeal has been sent to the Tribunals Service
  If yes
 
  • Take no further action regarding the penalty or surcharge and go to step 10
  If no
 
  • Issue letter SA636 to the customer (Review officer’s deemed determination of appeal)
 
  • Using function MAINTAIN STANDOVER, remove the informal standover
 
  • Using function MAINTAIN APPEAL, clear appeal signal
 
  • File the papers at the Business Review Unit
 
  • Using function MAINTAIN SA NOTES, record actions taken and the location of the papers
 
  • Update any local case management system

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Review not concluded within 45 days (or other agreed timescale)

9. If the review conclusion letter cannot be sent within 45 days (or 90 days if transitional arrangements apply, or any longer period previously agreed) see ARTG4850 and consider whether it is appropriate to seek an extension to the review period. It would be appropriate to do this if you wanted to accept the appeal (see step 5)
  If further time is not agreed, the decision is treated as upheld and HMRC must notify the customer
 
  • Issue letter SA640 to the customer (and a copy to the agent if applicable)
 
  • Use function MAINTAIN SA NOTES to record the action taken and the location of the papers
 
  • Update any local case management system
 
  • B/F for 45 days. Then follow steps 7 or 8

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Notification from Clearing House of appeal sent to tribunal

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Election for oral hearing

16. If at any stage there is an election by the customer for an oral hearing, immediately complete a ‘Paper Hearing Submission’ form and send this together with the completed file/papers to the Local Compliance/Appeals Unit contact with a covering memo indicating that this is an oral hearing request
17. If HMRC wish to elect for an oral hearing of any default paper hearing case, permission must be sought from Tax Administration Advice first, through your line management. There would need to be exceptional circumstances for this

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