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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals for direct taxes: Appealing against a decision: Customer does not reply to the Decision Letter within time limits

If the customer does not reply to the decision letter 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.