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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Arranging for a review: Who can require a review

A review can be required by

  • the person named in the decision
  • an individual in their capacity as a personal representative or trustee
  • a person who is liable to pay any excise or customs duty or penalty as a result of the decision
  • a person in relation to whom, or on whose application the decision was made
  • a person on whom conditions or restrictions are imposed by an excise or customs decision.