This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Arranging for a review: Beginning of the review

When the review officer receives a case to review they will write to the customer to

  • tell the customer they will be undertaking the review
  • give the customer their contact details
  • tell the customer when they expect to complete the review and what will happen if they do not complete the review by that date, see ARTG6360
  • ask the customer to send any further information or arguments they want the review officer to consider.