Review of direct and indirect taxes decisions: Conclusion of the review: Introduction
If HMRC carry out a review of their decision, the review may conclude that the decision should be
that is, the original decision the customer disagreed with should stand – for example, the amount of the assessment and reasons it was made remain unaltered
that is, the original decision is changed in some way – for example, the assessment is amended and/or the reasons for making the decision are changed
that is, the original decision is not appropriate – for example an assessment is withdrawn.