ARTG3020 | Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Before the decision

For most tax decisions that will result in an assessment, it is good practice for the decision maker to write to the customer giving their views before formally sending the customer their decision (a pre-decision letter), see VAEC6010.

A pre-decision letter should provide a full explanation of the basis for our decision, including:

• The facts on which we intend to rely

• The law supporting our position

• The reasons for our intended decision, including why we disagree with the taxpayer (if applicable)

• Any tax we think will be a due as a result

The pre-decision letter should also give the customer an opportunity to provide any further information or explanation they want us to consider before making our decision. They can also ask for further discussions on the matter, which may enable the decision maker to resolve the case without formally notifying the customer of their decision.

A pre-decision letter is not appealable and should not include standard appeal right wording, although we should inform the customer that appeal and review rights will be available once a formal decision is made.

If, following further discussions the decision maker is unable to agree with the customer, they should send a decision letter, see ARTG3050, to the customer to formally tell them their decision, as appropriate.