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HMRC internal manual

Appeals reviews and tribunals guidance

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.