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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Restoration Decisions: Arranging for a review: Contents page

  1. ARTG6210
    Restoration decisions: Arranging for a review: Reviews
  2. ARTG6220
    Restoration decisions: Arranging for a review: Requiring HMRC to carry out a review
  3. ARTG6230
    Restoration decisions: Arranging for a review: Who can require a review
  4. ARTG6240
    Restoration decisions: Arranging for a review: Time limit for requesting a review
  5. ARTG6250
    Restoration decisions: arranging for a review: late review requests
  6. ARTG6260
    Restoration decisions: Arranging for a review: Reasonable excuse
  7. ARTG6270
    Restoration decisions: Arranging for a review: Reviews of decisions linked to restoration decisions
  8. ARTG6280
    Restoration reviews: Arranging for a review: Who carries out a review
  9. ARTG6290
    Restoration decisions: Arranging for a review: Role of the review officer
  10. ARTG6300
    Restoration decisions: Arranging for a review: Beginning of the review
  11. ARTG6310
    Restoration decisions: Arranging for a review: Carrying out the review
  12. ARTG6320
    Restoration decisions: Arranging for a review: Customer provides further information during review
  13. ARTG6330
    Restoration decisions: Arranging for a review: Customer appeals to the tribunal during review
  14. ARTG6340
    Restoration decisions: Arranging for a review: Time limit for carrying out a review
  15. ARTG6350
    Restoration decisions: Arranging for a review: Review not completed within the time limit
  16. ARTG6360
    Restoration decisions: Arranging for a review: Second or subsequent review
  17. ARTG6370
    Restoration decisions: Arranging for a review: Conclusion of the review
  18. ARTG6380
    Restoration decisions: Arranging for a review: Action to take following conclusion of the review
  19. ARTG6390
    Restoration decisions: Arranging for a review: HMRC decision upheld or varied
  20. ARTG6400
    Restoration decisions: Arranging for a review: HMRC decision cancelled