Skip to content

ACCA Applied Skills · Taxation (UK) · The procedures relating to compliance checks, appeals and disputes

Which ONE of the following is correct about requesting an independent review of an HMRC decision by an HMRC review officer, as an alternative to going straight to the tribunal?

A taxpayer can ask for an HMRC decision to be reviewed by an officer not involved in the original decision. If unhappy with the review conclusion, the taxpayer can still appeal to the tribunal, so the review does not remove the right of appeal.

  1. AThe review officer must be a person who was involved in making the original decision
  2. BThe taxpayer may request a review, and if dissatisfied with the review conclusion may still appeal to the tribunalCorrect
  3. CA review prevents the taxpayer from ever appealing to the tribunal
  4. DA review can only be requested by HMRC, not by the taxpayer

Explanation

A taxpayer can ask for a review of an HMRC decision by an officer who was not involved in the original decision. If the taxpayer disagrees with the outcome, the right of appeal to the tribunal remains. The review therefore does not remove the tribunal route.

Did you get it right without looking?

One question tells you little. A timed set on The procedures relating to compliance checks, appeals and disputes shows your real accuracy, how long you take and where you lose marks.

Practise The procedures relating to compliance checks, appeals and disputesFree diagnostic mock

More The procedures relating to compliance checks, appeals and disputes questions