ARTG6240 - Restoration decisions: Arranging for a review: Time limit for requesting a review
If a customer wants HMRC to carry out a review they must write to HMRC so that their request is received within 45 days of the date of the decision letter.
If a customer wants HMRC to carry out a review they must write to HMRC so that their request is received within 45 days of the date of the decision letter.