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HMRC internal manual

Appeals reviews and tribunals guidance

Review of direct and indirect taxes decisions: Conclusion of the review: HMRC decision cancelled

 If the review officer’s conclusion given in their conclusion of review letter is to cancel HMRC’s decision they should note their records.

Any papers should then be returned to the decision maker, who must take appropriate action to give effect to the conclusions of the review.

But if the action needed to give effect to the conclusions of the review can be done quickly and easily they should do this before returning the case papers to the decision maker.

In direct taxes the customer has appealed to HMRC so this will be treated as an agreement under S 54(1) TMA 1970, see ARTG2720 or relevant equivalents.