ARTG4200 - Review of direct and indirect taxes decisions: Arranging for a review: Contents page
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ARTG4210Triggers for a review
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ARTG4220HMRC offer of a review (direct taxes)
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ARTG4230HMRC offer of a review (indirect taxes)
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ARTG4240Time limit for customer to accept HMRC's offer of review
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ARTG4250Customer agrees with HMRC's current view (direct tax)
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ARTG4260Customer accepts HMRC's offer to review their decision within the time limit
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ARTG4270Customer sends an appeal to the tribunal within the time limit
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ARTG4280Customer does not accept offer of a review
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ARTG4290Asking HMRC for a review (direct taxes)
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ARTG4291Asking HMRC for a review (indirect taxes - third parties)
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ARTG4300Late acceptance of a review offer
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ARTG4310Who carries out reviews
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ARTG4320What are appeal units
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ARTG4330Review arrangements
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ARTG4340Disclosure of sensitive information