HMRC’s Solicitor’s Office and Legal Services explain how statutory reviews can assist taxpayers who disagree with an HMRC decision
Statutory reviews were introduced in 2009 as part of the Tribunals Reform programme. The reviews are aimed at customers who disagree with an HMRC decision. Statutory reviews are carried out within HMRC’s Solicitor’s Office and Legal Services department (SOLS). The review is conducted by officers who are entirely outside the management chain of those making the disputed decisions. Both the Office of Tax Simplification and the House of Lords have said that HMRC’s Review function provides a valuable service to customers.
The benefits of a statutory review