ECSH64540 - Regulation 95 - Review by the Commissioners

Category Heading	Description
The Law	https://www.legislation.gov.uk/uksi/2017/692/regulation/95
What it means	Where HMRC has offered a review of its decision(s) in a Notice sent to a business/person, HMRC must review a decision if this offer is accepted/ the business or person requests the review.    The business/person must accept the offer of review within 30 days from the date that the Notice containing the offer of review and decision(s) was issued.     The business/ person cannot accept or request a review of the decision(s) if an appeal against the decision(s) has already been made to the tribunal. HMRC must also not review a decision if the business/person has appealed to the tribunal. – See Reg 100
Purpose	If a business/person disagrees with a decision or decisions made by HMRC, they can accept our offer to review the decision(s). All reviews are carried out by HMRC’s Appeals and Review Team by a review officer who is independent of the decision. The decision could then be upheld, overturned, changed or cancelled.     Another caseworker or officer cannot carry out a review of a decision as this would not be independent. A business/person may ask the decision maker to reconsider their decision and supply further information in which case the decision maker/officer may agree to reconsider their decision. This is not a review of the decision, and the business/person can still request a review following this should the decision remain.
Time Line	Review Procedure is found under  MLR2007 - Regulation 43
What to esatablish	Is the decision appealable? All decisions are appealable with the exception of decision on an individual required due to an unspent conviction listed in Schedule 3.  Confirm that the business does want an independent review and not reconsideration/appeal etc.
Further Reading
FAQs	When a business accepts an offer of/ requests an independent review, how long do I have to make the relevant submission to Appeals and Review Team  You have 7 calendar days to send the referral. This must be submitted by your manager.  If a review is requested on multiple decision on a case (e.g Fit and Proper decision and a business cancellation), do I need to make separate Review Submissions to SOLs? Yes, each decision must have its own submission referral, even if these decisions are similar and linked.