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

HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
, see all updates

Restoration decisions: Arranging for a review: Action to take following conclusion of the review

Whatever the outcome of the review the review officer will write to the customer and give their conclusions, sending a copy to the decision maker. The letter must

  • tell the customer the review officer’s decision
  • explain the reasons for the review officer’s decision
  • say what will happen now.Also, if the conclusion confirms or varies the decision the letter must

  • explain the options available to the customer (appeal to the tribunal if the customer disagrees with the conclusion)
  • explain the relevant time limits, and
  • explain the consequences if the customer does not take any action.It is important that a full and clear explanation of the decision is given because if the customer is satisfied that the review officer has fully and objectively reviewed their decision and has explained the reasons for their conclusions, the likelihood of an appeal to the tribunal may be reduced.

If the customer decides that they do want the matter to be considered by the tribunal, then they can be satisfied that they understand the reasons for our decision. If there is an appeal the review officers’ decision letter will form the basis of the HMRC case.

At the end of the review the review officer should retain the review papers and return the case papers to the decision maker.