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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Review of direct and indirect taxes decisions: Arranging for a review: Time limit for customer to accept HMRC's offer of review

If the customer disagrees with HMRC’s decision they should either



  • accept HMRC’s offer of a review, or
  • appeal to the tribunal

within 30 days of the date shown on the letter offering a review.