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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Arranging for a review: HMRC decision upheld or varied

If the decision of the review officer is to confirm or vary HMRC’s decision, they will wait for a period of 45 days to allow time for the customer to notify an appeal to the tribunal, for the tribunal to tell the Clearing House, see ARTG8320 and the Clearing House to tell the Solicitor’s Office. In excise cases the Clearing House will notify the Excise review team and the review officer will then complete a case summary and send it along with the casepapers to the solicitor/caseworker

  • if the customer agrees with the review officer’s conclusions, or decides not to pursue the matter further, the matter is treated as final
  • if the customer disagrees with the review officer’s conclusions and sends an appeal to the tribunal within 30 days, the Tribunals Service will notify the HMRC Clearing House. The case will be sent to the Solicitor’s Office ARTG8410, who will contact the review officer to ask for the case papers
  • if the customer does not reply within 30 days to the review officer’s conclusion of review letter or the decision maker or review officer do not hear from the Clearing House within 45 days that the customer has notified an appeal to the tribunal, the matter is final (subject to any late appeal to the tribunal)