12. Receiving an adverse customs decision
About adverse customs decisions, reviews and appeals
When HMRC is considering making an adverse customs decision, you will be issued with a notification explaining the reasons why the adverse decision is being considered.
Within 30 days of the date of the decision you can:
- accept the offer of a review by HM Revenue and Customs (HMRC) and then appeal to the tax tribunal if you’re still not satisfied
- appeal directly to the tax tribunal
You will have your tax decision reviewed by someone at HMRC who was not involved in the original decision. This is known as a ‘statutory review’. Your request must be in writing and should set out the reasons why you do not agree with the decision.
You also have a right of appeal if you disagree with any decision made by Customs.
If you do not agree with any decision issued to you, you can appeal direct to the Tribunal who are independent of HMRC.
If you opt to have your case reviewed, you will still be able to appeal to the tribunal if you disagree with the outcome.
For further information relating to reviews and appeals see How to get a review of an HMRC decision.