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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Appealing against a decision: Current view of the matter not sent or unsatisfactory

Where a customer request a review, the review cannot begin until we have sent the customer our current ‘view of the matter in question’ (Section 49B(2) TMA), see ARTG2213. Similarly where we offer the customer a review, the review offer is not valid without our current view of the matter in question (Section 49C(2) TMA).

Customer asks for a review

If a customer asks for a review of our decision and the decision maker sends the papers to the review officer without sending the customer our view of the matter, the review officer should return the papers to the decision maker for them to send the customer our view, see ARTG2213.

Once the decision maker has sent the letter they should send the papers to the review officer to carry out the review as the 45 day review period will have begun from the date the letter was sent to the customer.

If the review officer receives the papers from the decision maker and a view of the matter letter has been sent to the customer but that letter does not provide all the details they would expect it to, see ARTG2213, the review officer should still continue with the review.

HMRC offer a review

If the review officer receives a review acceptance in a case where our offer of a review did not include a ‘view’, they cannot carry out a statutory review as the offer was not valid.

They should send the case back to the decision maker to make a fresh, and valid, offer which includes HMRC’s view of the matter.

The review officer should write to the customer to tell them that the review offer was not valid and they will be receiving a new offer. The letter should also say that we will be happy to carry out a review but let the customer know that, if they wish to, they have the right to notify their appeal to the tribunal instead of accepting our fresh offer of a review. But if they opt for a review they can still appeal to the tribunal if they are not satisfied with the outcome of the review.