SAM10040 - Appeals, postponements and reviews: appeals: who should handle an appeal?
An appeal can only be recorded onto the SA system by an operator with the role of Appeals Handler, or by an operator with the role of Review Interest Officer.
When an appeal is received in your office you should find out who should handle it and, if necessary, forward the appeal without delay to the appropriate office.
Many appeals will arise as a result of enquiries being made into an SA return. In these cases it is essential that the officer responsible for the enquiry sees the appeal before it is recorded onto the SA system.
Use the Action Guide 바카라 사이트˜Who Should Handle an Appeal?바카라 사이트™ (SAM10041) to help you decide to whom the appeal should be forwarded.