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HMRC internal manual

Appeals reviews and tribunals guidance

Restoration decisions: Settlement of appeals: How appeals can be settled

An appeal may be resolved by

  • agreement with HMRC at any time before the customer’s appeal is heard by the tribunal (Section 16(3B) Finance Act 1994) applies Section 85 VATA 1994)
  • the decision of the tribunal, see ARTG8910 or relevant appellate court, see ARTG10020
  • withdrawal of the appeal by the customer, see ARTG6830.