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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Submission of new information or arguments - Customs cases

If the customer responds to the decision letter by sending HMRC new information (and not accepting the offer of a review at that stage) the decision maker should arrange for payment of any tax in dispute to be suspended, if appropriate, while they consider the new information.