SAOG22420 - Appeals: Notifying a person that their appeal is rejected

If following consideration by the Penalties Consistency Panel and, where appropriate the Director in Large Business or Assistant Director in Mid-sized Business, an appeal is rejected, the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker must notify the decision to the appellant.

The CCM, CET or Caseworker must set out HMRC바카라 사이트™s position in a 바카라 사이트˜view of the matter바카라 사이트™ letter to the person, the company or the Senior Accounting Officer (SAO). This letter will set out the person바카라 사이트™s options to

  • take no action (or accept HMRC바카라 사이트™s position)
  • accept the offer of a review, see ARTG4220 and ARTG15000 바카라 사이트“ Decision Letter 바카라 사이트“ direct taxes, or
  • notify the appeal to the tribunal.