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HMRC internal manual

Appeals reviews and tribunals guidance

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

If HMRC carry out a review of their decision, the review may conclude that the decision should be

  • confirmed

that is, the original decision the customer disagreed with should stand

  • varied

that is, the original decision is changed in some way

  • withdrawn

that is, the original decision is not appropriate.