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Official guidance
Appeals reviews and tribunals guidance

ARTG4600 · Review of direct and indirect taxes decisions: Carrying out a review: Contents page

  • ARTG4610 · Review of direct and indirect taxes decisions: Carrying out a review: Beginning the review
  • ARTG4620 · Review of direct and indirect taxes decisions: carrying out a review: during the review
  • ARTG4630 · Review of direct and indirect taxes decisions: carrying out a review: customer provides further information during the review
  • ARTG4635 · Review of direct and indirect taxes decisions: carrying out a review: governance case boards and issue panels
  • ARTG4640 · Review of direct and indirect taxes decisions: Carrying out a review: customer appeals to the tribunal during the review
  • ARTG4650 · Review of direct and indirect taxes decisions: Carrying out a review: Monitoring the review
  • ARTG4660 · Review of direct and indirect taxes: Carrying out a review: Role of the Decision Maker during the review
  • ARTG4670 · Review of direct and indirect taxes decisions: Carrying out a review: Payment of tax during the review (direct taxes)
  • ARTG4680 · Review of direct and indirect taxes decisions: Carrying out a review: Payment of tax during the review (indirect taxes)
  • ARTG4690 · Review of direct and indirect taxes decisions: Carrying out a review: Time limit for review
  1. Review of direct and indirect taxes decisions: Carrying out a review: Contents page
  2. Review of direct and indirect taxes: Carrying out a review: Role of the Decision Maker during the review

ARTG4660 | Review of direct and indirect taxes: Carrying out a review: Role of the Decision Maker during the review

From HM Revenue & Customs · Appeals reviews and tribunals guidance

During the review the decision maker should continue to maintain the customer’s case record, for example

  • handle any postponement application the customer makes (direct taxes)

  • deal with any other non-appeal issues related to the customer

  • answer questions from the review officer

  • provide any further information to the review officer as required.

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