PAYE7001 | Appeals and reviews: decision makers and reviewers: introduction

Under the new arrangements that started on 1 April 2009, appeals are dealt with in two stages.

The first stage is handled by the 'decision maker', see PAYE7005.

For appeals against automatic system generated fixed penalties the ‘decision maker’ is the person who initially considers the appeal. If the appeal is not accepted, HMRC will have to offer a review of the decision. If a review is requested, the appeal will pass to the ‘Review’ stage. Review Unit will handle the review work for automatic fixed filing penalties and surcharge. Their role will be to offer an independent review of the original decision.