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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Restoration reviews: Arranging for a review: Who carries out a review

Reviews are carried out by review officers within review teams. For restoration decisions these are sited within certain Appeals Units.

Review officers have experience of the subject matter of the appeal but are independent of the decision maker and decision maker’s line management. This allows the review officer to remain as objective as possible.