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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes decisions: Arranging for a review: Triggers for a review

A review of a decision or assessment may be triggered in three ways

  • HMRC offer a review and the customer accepts HMRC’s offer (direct and indirect taxes), see ARTG4220 and ARTG4230, or
  • the customer asks for a review (direct taxes), see ARTG4290, or
  • a third party to the decision asks for a review (indirect taxes), see ARTG4290.