Review of direct and indirect taxes decisions: Arranging for a review: Customer does not accept offer of a review
Customer refuses offer of a review
If the customer replies to the letter offering them a review saying that they do not want a review but nonetheless disagreeing with the decision, the decision maker should tell the customer that the matter will become final unless they appeal to the tribunal.
Customer does not accept offer of a review but sends further information
If the customer does not accept the offer of a review but provides further information in relation to the decision, the decision maker should review the information provided and action it as appropriate.
If the customer disagrees with the decision maker’s view of the matter once they have considered the new information, they may decide that they want to accept the offer of a review, even though the period for accepting the offer has expired. If this happens, see ARTG4300.