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

HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
, see all updates

Restoration decisions: Arranging for a review: Customer provides further information during review

Where the customer provides new information or arguments during the review, the review officer will need to consider these as part of the review, consulting the decision maker and others, as necessary.