SPM60316 – Disputes, Decisions, Reviews and Appeals - The formal decision

Considering the evidence and giving the decision

Throughout the decision and appeals process, evidence and representations must be sought and considered from both parties. The officer making the decision must apply the law strictly and impartially to the facts without favouring either party.

Once a decision has been given, either party may appeal against it in which case the evidence upon which the decision was made and how HMRC has applied the relevant legislation will be scrutinised by the First- tier Tribunal.

Once the appeal has been made HMRC will review any further information. However, it may not be possible to revise the decision to clear the appeal as this may simply result in an appeal by the other party. A situation could arise where appeals from both parties are disputing the original and the revised decisions. This would be untenable from HMRC's point of view if it was clear that the original decision was given before all the available evidence had been obtained.

For more information section 8 of SSCTOFA1999/article 7 of SSCTOFO(NI)1999 decisions, see SPM60315.

Confidentiality and data protection

Evidence and representations provided by one party should normally only be presented to the other party if the owner of the information has given consent. However the decision maker must obtain enough information from both parties to weigh up the validity of all the evidence and representations before the decision is given and if the decision maker decides that an exchange of information is needed to determine the case this is permissible but discretion must be used about what information is passed to the other party.

The decision maker must make all reasonable attempts to obtain the required information. However, they will not delay giving a decision because one or other party is not co-operating with enquiries.

Once the decision goes to appeal the evidence may be presented to both parties at the hearing.