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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Customer accepts the offer of a review within the time limits

The customer should accept the offer of a review by writing to the person or team indicated in the decision letter.

If the customer accepts the offer of a review by writing to the decision maker, the decision maker must follow local procedures and send the case to the appropriate review team as soon as possible.

For larger business streams this is likely to be an Appeals Unit, see ARTG4320. The decision maker should make sure that they provide all the information the review officer will need to review the matter thoroughly, see ARTG4330. And where appropriate they should arrange for the tax to be suspended, see ARTG3310, pending the outcome of the review.

It is important that the case is sent to the review team without delay as the time limit for carrying out the review, see ARTG4690, will begin when HMRC first receives the customer’s letter accepting the review offer or asking for a review.

If the customer provides new information or arguments when accepting the review offer, see ARTG4630.