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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 asks for a review within the time limit

If the customer asks for a review of the restoration decision within the time limit, see ARTG6240, HMRC must carry out a review (Section 14 Finance Act 1994). The customer cannot appeal to the tribunal unless HMRC have carried out a review of the decision.

If the customer has written to the decision maker asking for a review instead of the address of the appropriate review team given in the decision letter, the decision maker must send the case to the review team soon as possible.

The decision maker must provide all the information the review officer will need to review the matter thoroughly, see ARTG6310.

It is important that the case is sent to the review team without delay as the time limit for carrying out the review, see ARTG6240, begins when HMRC first receives the customer’s letter requiring a review.