Review of direct and indirect taxes decisions: Arranging for a review: Asking HMRC for a review (direct and indirect taxes third parties)
If the decision maker has not offered a review, the customer may ask for a review at any time after making their appeal unless they have already notified the appeal to the tribunal.
They can ask for a review by writing to the decision maker, who should then reply to the customer
- within 30 days of their request for a review
- setting out HMRC’s current view of the decision, see ARTG2213, and
- arrange for a review to be carried out, see ARTG4330.
Where an agent is acting the decision maker should write to the customer and send a copy of the letter to the agent.
If, exceptionally, the decision maker cannot reply to the customer within 30 days of his request (perhaps because they also sent in substantial new information) they should acknowledge the customer’s request and reply in full as soon as possible, but within a reasonable longer period, keeping the customer informed of any delay.
If the customer has not already appealed but asks for a review, the decision maker may accept the review request as an appeal.
They must contact the customer straightaway if further information is necessary for a valid appeal, see ARTG2140 as the time-limited period within which to send our view of the matter will have begun when the review request was received by HMRC, see ARTG2213
Indirect taxes third party
Where a person other than the recipient of a decision has a right to appeal that decision they also have a right to ask for a review and, if they do not agree with the conclusions of the review, to appeal to the tribunal. They can ask for a review by writing to the decision maker within 30 days of the date they became aware of the decision.
If the third party applies to HMRC within 30 days of the date they became aware of the decision, we may extend the time within which they can ask for a review to
- 30 days from the date of the letter granting the extension, or
- 30 days from a date given in that letter or further letter
HMRC must write granting any extension within the 30 day period after the third party became aware of the decision.