ARTG2220 - Reviews and appeals for direct taxes: Appealing against a decision: Customer does not reply to the decision within the time limits

If the customer does not reply to our formal decision notice, such as the notice of assessment, amendment, closure notice or determination, within 30 days, the time limit for accepting a review or appealing will have expired and in most cases the decision stands, see ARTG2200.

But see

• ARTG2240 about late appeals
• ARTG4300 about late acceptances of a review offer, and
• ARTG8240 about late notification of appeals to the tribunal.