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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Following request for a review

Non Customs cases

If a customer accepts the decision maker’s offer of a review the decision maker should arrange for payment of any tax in dispute to be suspended pending the outcome of the review if they think this is appropriate.

If the customer writes directly to the review team for the relevant business unit accepting the offer of review, then the review officer should suspend any tax charged as appropriate. They should also inform Debt Management and Banking following relevant operational guidance, who will suspend enforcement of the tax due.

Customs cases

Payment of tax should not be suspended during a review.