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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Review of direct and indirect taxes decisions: Conclusion of the review: HMRC decision upheld or varied

If the decision of the review officer is to uphold or vary HMRC’s decision, they will wait for a period of 45 days to allow time for the customer to appeal to the tribunal, for the tribunal to tell the Clearing House, see ARTG8320 and the Clearing House to tell the decision maker and review officer.
 

  • If the customer agrees with the review officer’s conclusions, or decides not to pursue the matter further, the matter is treated as final
  • If the customer disagrees with the review officer’s conclusions and sends an appeal to the tribunal within 30 days, the Tribunals Service will notify the HMRC Clearing House, see ARTG8320. The case will be sent to the appropriate Appeals Unit and allocated to a tribunals caseworker, who will contact the review officer to ask for the case papers. The customer may also tell the decision maker that they are appealing to the tribunal and may seek postponement of tax charged, or a variation to the amount of tax already postponed. If the review officer receives any direct taxes postponement requests they should send them to the decision maker to be actioned.
  • If the customer does not reply within 30 days to the review officer’s conclusion of review letter or the decision maker or review officer do not hear from the Clearing House within 45 days that the customer has notified an appeal to the tribunal, the matter is final (subject to any late appeal to the tribunal)

    In direct taxes, if the customer does not reply to the conclusion of review letter the appeal is treated as having been settled by agreement, (s 49F(2) TMA 1970), in the same way as for S54 TMA 1970 agreements. The review officer should note their records and tell the decision maker to close the case in line with their conclusions.

    In indirect taxes, if the customer does not reply to the conclusion of review letter, the review officer should note their records and tell the decision maker to close the case in line with their conclusions.