ECSH91000 - Appeals and Reviews: Appeals, review and tribunal guidance (ARTG)

The appeals, review and tribunal guidance (ARTG) is HMRC’s core guidance on dealing with appeals, reviews, and tribunals.  

It sets out the background on how and why tribunals operate and the various rights of appeal and review across HMRC. Whilst much of the information is specific to tax decisions and tribunals, it is still a useful resource for Economic Crime-Supervision (EC-S) staff.  

HMRC’s decisions follow the indirect tax appeal route - once the appealable decision has been issued, if the business does not agree with the decision, it has the option to ask for an independent review and/or appeal the decision to be determined by a tribunal.  For more information on reviews see ECSH93000.  

Where an appeal is made, it is notified directly to the tribunal. HMRC case worker is then notified, via the relevant appeals team in HMRC, that an appeal has been filed. For information on appeals against EC-S decisions see ECSH92500. 

Case workers, in addition to the pages referenced above, should also refer to the ARTG when they are notified that a decision is being challenged by way of a request for a review and/or an appeal has been submitted to tribunal. 

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)