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

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Customer does not accept the offer of a review but provides new information

Where the customer does not accept the offer of a review (or asks for an extension of time to accept it) and provides new information or arguments, the decision maker should consider the representations to see if the dispute may be resolved.

If this is likely to take some time, they should write to the customer explaining that they are considering the information provided and that they will write again giving the outcome of their consideration.

The letter should also say that (if we do not agree with their view of the matter) the period within which the customer may appeal or accept the offer of a review will be extended to 30 days from the date of that second letter.

If the dispute can be resolved, the decision maker should follow the usual procedures and close the case.

If the information is not sufficient to resolve the dispute fully, then the decision maker should write to the customer explaining the extent to which their view has changed (if at all) and giving a further 30 days within which to appeal or to accept our offer of review.

The same options flow from the review offer as when it was originally made, see ARTG3050.