Review of direct and indirect taxes decisions: Carrying out a review: Beginning the review
When the review officer receives a case to review they will write to the customer to
- tell the customer they will be undertaking the review
- give the customer their contact details
- tell the customer when they expect to complete the review, seeking agreement to a new time limit if appropriate, see ARTG4690 and what will happen if they do not complete the review by that date
- ask the customer to send any further information or arguments they want the review officer to consider.