ARTG6510 - Restoration decisions: Appealing against a review decision: Introduction

If a customer does not agree with the conclusions of the review carried out by HMRC they can appeal to the tribunal to decide the matter.

See

• ARTG6520 for who can make an appeal,
• ARTG6530 for how to make an appeal,
• ARTG6550 for what the appeal must contain, and
• ARTG6540 for the time limits for making an appeal.