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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
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Restoration decisions: Reviews and appeals: Customer does not reply to the decision letter within the time limit

If the customer does not reply to the decision letter before the time limit, see ARTG6240, has expired the decision stands, as the customer cannot appeal to the tribunal without a review of the decision having been carried out by HMRC.

But see ARTG6250 for guidance about late review requests.