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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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Restoration decisions: Reviews and appeals: Telling the customer of the decision

The decision maker must tell the customer of their restoration decision in writing. This is known as a decision letter. In the letter the decision maker must

  • explain to the customer

    • what we believe the facts to be
    • what the decision is
    • the reasons for the decision
    • the law supporting that decision
    • what will happen if we do not hear from the customer within the time limit
  • tell the customer of their rights if they disagree, including

    • what to do if they have new information
    • their right to a review of the decision
    • their right of appeal
    • the relevant time limits, see ARTG6240
    • where to get further information.The decision letter should usually clearly explain the way to challenge the restoration decisions is different from the way they should challenge the associated seizure decision.

The decision letter should state clearly where the customer should write to if they want HMRC to review the matter.