ARTG6530 - 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 can do so online through the gov.uk website.

Appeals can also be made by completing the Tribunals Service appeal form and sending it to the Tribunals Service.

The customer can either

• download an appeal form from the gov.uk website, or
• phone the Tribunals Service on 0300 123 1024 for further assistance

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