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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Restoration decisions: Reviews and appeals: Customer does not ask for a review but provides further information

Where the customer does not say they require HMRC to review their decision but provides new information, the decision maker/review officer should contact the customer to establish what the customer’s intentions are.

For example

  • whether the customer just wants to challenge the restoration decision, or
  • whether they want to challenge the seizure itself. Once the customer’s intentions have been established the decision maker/review officer should follow the appropriate procedures.

If the new information is being treated as a request for review the review officer should write to the customer, see ARTG6300.

If the information is not sufficient to resolve the dispute, then the review officer should write to the customer with their review conclusions and explain that if the customer still does not agree they can appeal to the tribunal, see ARTG6510 onwards.