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HMRC internal manual

Appeals reviews and tribunals guidance

Appeals, Reviews and Tribunals Guidance: recent changes

Below are details of the amendments that were published on 2 May 2012 (see the update index for all updates)

Page Details of update  
     
ARTG7530 Minor amendment made  
ARTG7550 Paragraph added  
ARTG8340 Paragraph added  
Late appeal to HMRC - refusal (direct) Removed the word exceptional  
Late review acceptance refusal (direct) Removed the word exceptional  
Late review acceptance refusal (indirect) Removed the word exceptional  
Late review request refusal (restoration decisions) Removed the word exceptional  
Review Offer - direct taxes Minor wording inserted to letter