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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Arranging for a review: Review not completed within the time limit

There is no provision for the 45 day time limit, see ARTG6350, for carrying out the review to be extended.

When the review officer writes to the customer at the start of the review they should explain to the customer that if the review is not completed within 45 days of receiving their review request, the review conclusion is treated as confirming the original decision.

If the customer does not agree they can appeal to the tribunal against this decision.

If it becomes clear before the 45 day period has expired that the review will not be completed within the time limit but it will be completed shortly after, the review officer can write to the customer and invite them to wait until the review is completed before appealing to the tribunal.

The letter must make it clear that the customer is entitled to appeal to the tribunal against the review conclusion that is treated as confirming the original decision, as soon as the 45 days have expired. This will give the customer a full explanation of our position but any appeal will be against the confirmed original decision.

The letter should also tell the customer that that there is a time limit for appealing to the tribunal,

  • what that time limit is, see ARTG6540, and
  • that the tribunal may accept a late appeal, see ARTG6570.