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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: appealing against a review decision: how a customer can appeal to the tribunal

A customer who wishes to appeal against a decision by HMRC must ask HMRC to review the decision, see ARTG6200 onwards, before they can appeal to the tribunal.

Any person who wishes to appeal to the tribunal against an HMRC review conclusion may do so by completing the Tribunals Service appeal form and sending it to the Tribunals Service.

The customer can either

The customer must also send the tribunal a copy of the review officer’s decision letter.