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HMRC internal manual

Appeals reviews and tribunals guidance

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Review of direct and indirect taxes decisions: Conclusion of the review: Can the customer ask for a second review

A customer is only entitled to have their decision or assessment reviewed once.

If they are not satisfied with that decision they may appeal to the tribunal, see ARTG8000 onwards.

There is no legal basis to carry out a second review even if new information is provided by the customer.

  • If new information is provided during the review process see ARTG4630.
  • If new information is provided after the review has concluded see ARTG8450.