HMRC internal manual

Appeals reviews and tribunals guidance

ARTG4810 - 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

  • Upheld

    that is, the decision the customer disagreed with should stand – for example, the amount of the assessment and reasons it was made remain unaltered

  • Varied

    that is, the decision is changed in some way – for example, the assessment is amended and/or the reasons for making the decision are changed

  • Cancelled

    that is, the decision is not appropriate – for example an assessment is withdrawn.