EAIG23100 - Reviews and appeals: overview
Where a customer disagrees with a HMRC decision to assess excise duty and that assessment was notified on or after 1 April 2009 you should refer to the Appeals, Reviews and Tribunals Guidance (ARTG).
Where a customer disagrees with a HMRC decision to assess excise duty and that assessment was notified on or after 1 April 2009 you should refer to the Appeals, Reviews and Tribunals Guidance (ARTG).