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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Arranging for a review: Time limit for carrying out a review

The review conclusion should be sent to the customer within 45 days of the date HMRC receive the customer’s request for a review.

There may be cases where the review officer cannot complete their review within this time limit, for example where they are seeking further advice. If so, see ARTG6350.