CCM17390 - Discrepancy Examinations: Action: Customer appeals
If you receive an appeal from a customer who:
- agreed that HMRC’s information was correct and their claim or award should be amended and
- hasn’t provided any new information
Remind them of their earlier agreement and invite them to withdraw their appeal. If they wish to continue follow the relevant appeals process.
If the customer has provided new information or they refuse to withdraw the appeal you should review the grounds of the appeal to decide if you can revise your decision, see CCM17395.
If the customer (or customers) appeal(s) against your decision and they did not previously agree HMRC’s information you should review the grounds of the appeal to decide if you can revise your decision, see CCM17395.