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.
»Ê¹ÚÌåÓýapp first stage is handled by the 'decision maker', see PAYE7005.
For appeals against automatic system generated fixed penalties the ‘decision makerâ€� 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 ‘Reviewâ€� stage. Review Unit will handle the review work for automatic fixed filing penalties and surcharge. »Ê¹ÚÌåÓýappir role will be to offer an independent review of the original decision.