TSEM1620 - Introduction to trusts: technical specialists in HMRC Trusts & Estates - submissions responsibilities of decision maker

When you have submitted a case to a technical specialist for advice, you as enquiry caseworker/decision maker remain responsible for:

• opening enquiries, making assessments and making determinations on time
• handling appeals
• keeping the taxpayer and agent informed of progress.

The above tasks are not the responsibility of the technical specialist. The technical specialist is responsible for providing advice on the particular technical issue, if necessary by consulting the Board’s Solicitor.

You are also responsible for advising the technical specialist about

• developments on the taxpayer side
• enquiry, etc. deadlines
• any changes in potential tax at stake.

If the technical specialist advises that you should not accept the taxpayer’s position, you as decision maker will need to close the enquiry on the basis of the HMRC figures and invite the taxpayer to send an appeal to HMRC. The taxpayer may then have a review or notify the appeal to the tribunal. You will also need to consider whether to make penalty determinations. If so, these can also be appealed and all appeals heard at the same time. The technical specialist may be involved at a later stage during review or if the appeal is considered by the tribunal.