Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
, see all updates

Standard paragraphs for use in Appeals, Review and Tribunals correspondence

This page contains a list of standard paragraphs and text that can be used when you are corresponding in appeals, reviews and tribunals cases. Your business unit may have agreed different versions of these letters for specific types of case in your business unit.

Each link will take you to a word version of the text relevant to the heading.

Decision Letters

Decision Letter - direct taxes
Decision letter - indirect taxes (Word 27kb)
Decision letter - restoration decision


Explanation Letters


Explanation Letter - direct taxes (ARTG2190)
Explanation letter - indirect taxes


Late Appeal (direct tax)


Late appeal to HMRC - refusal (direct)


Settlement of appeal by agreement (direct tax)


Settlement of appeal by agreement (direct)




Determination of postponed amount
Disputed postponement




Review conclusion letter (upheld)
Review conclusion letter (varied)
Review conclusion letter (cancelled)
Review offer - direct taxes
Review request acknowledgement
Deemed acceptance of review conclusion (direct)
Deemed review conclusion
Deemed Settlement under s54 TMA - direct taxes
Late review acceptance refusal (direct)
Late review acceptance refusal (indirect)
Late review request refusal (restoration decisions)




Hardship application - refusal insufficient information
Lesser security accepted
Security not required
Adequate security
Hardship application - acceptance by HMRC
Hardship application - acceptance by tribunal
Hardship application - refusal by HMRC