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HMRC internal manual

Appeals reviews and tribunals guidance

Recent changes to this guidance

Below are details of the amendments that were published on 5 August 2010 (see the update index for all updates) 

Section Details of update  
ARTG2190 New Page - telling the customer of the decision  
ARTG15000 New Explanation letter and table re-arranged  
ARTG2510 New paragraph and link to EM1953  
ARTG4330 Further guidance when making review arrangements  
ARTG7530 Without notice applications  
ARTG7540 Further guidance on making HMRC applications to tribunal  
ARTG7560 Information and inspection powers when making applications to tribunal.  
ARTG8535 Preparation of documents for the tribunal  
ARTG8930 Payment following tribunal decision changes  
ARTG8980 HMRC steps when accepting tribunal decision  
ARTG8990 What to do if we don’t accept tribunals decision  
ARTG8420 When we will not defend at tribunal  
ARTG3310 Suspending enforcement, link to DMB guidance  
ARTG12010 New link to Judge Over Your Shoulder guidance