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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Restoration decisions: Arranging for a review: Customer appeals to the tribunal during review

The customer cannot appeal to the tribunal and the tribunal cannot hear an appeal until the review is completed or the 45 day time limit for review has expired.

If the review officer receives information that the customer has appealed to the tribunal while a review is being carried out they should tell the Solicitor’s Office who will contact the Tribunals Service and arrange for the appeal to be struck out.