Once the objection is sent to the local Tax Office it may be several months before a decision is reached, though a formal acknowledgment is usually sent promptly.

The objection is nearly always considered in the branch office by specialist staff, and a written notice is sent of the decision — to disallow the objection or to allow it in whole or in part.

The officer considering the matter may contact the taxpayer or their adviser seeking further information, giving the taxpayer a valuable lobbying opportunity.