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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes decisions: arranging for a review: review arrangements

Once the customer has asked for a review of the disputed decision, or accepted our offer of a review, the decision maker should submit the case to the review team using the Reviews and Litigation Submission Template. It is important that only one review takes place and that this is conducted by a review officer (see ARTG4860).

The decision maker should make sure that they complete all of the relevant sections of the template as the information is necessary for the review officer to carry out a review.

The completed template should be submitted to the review team within 7 calendar days of the start of the review period in accordance with the Service Level Agreement between Reviews & Litigation and Customer Compliance Group.

Decision makers should correctly identify the review commencement date on the template.  The date will be one of the following

  • the date they notified the customer of their view of the matter (see ARTG4690); or
  • the date HMRC received the customer’s acceptance of the review offer (see ARTG4690), or
  • in indirect tax where a third party has requested a review, the date the review request is received by HMRC (see ARTG4690); or
  • the date they decided to undertake the review where HMRC accept a late review request (see ARTG4300).