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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes decisions: Arranging for a review: Customer accepts HMRC's offer to review their decision within the time limit

If the customer writes to the decision maker accepting the offer of a review, the decision maker should send the case papers and any other information relevant to the decision, to the appropriate review team within their business area, who will appoint a review officer to undertake the review.

If the customer writes to the review team in their area to accept a review, the review officer appointed to carry out the review will ask the decision maker for the relevant case papers.

In direct tax cases the decision maker should consider any postponement. If the request is reasonable in the circumstances the decision maker should allow the postponement request.

The decision maker should also consider any requests by the customer to amend the amount of tax postponed and again, allow the request if it is reasonable in the circumstances.

In indirect taxes the decision maker should arrange for payment of any tax due to be suspended while the review is carried out, unless the customer has sent their review request directly to the review team, in which case the review officer should arrange for the tax to be suspended.

If the customer provides new information or evidence when accepting the offer of a review, see ARTG4630.