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HMRC internal manual

Excise Civil Penalties Manual

Reviews and appeals: HMRC review

If the taxpayer requests a review, see ARTG2020, HMRC must carry out the review within 45 days of the date HMRC received the customer’s review request unless another period is agreed (the ‘review period’).

If we do not complete the review within the 45 day, or other agreed time limit, the review conclusion will be deemed as upholding the original decision.

Once they have requested a review, the customer may only appeal to the tribunal

  • within 30 days of the date we write to tell them the review conclusion, or
  • at any time after the review period has expired until 30 days of the date of the letter telling them the decision has been deemed upheld.

Full guidance on dealing with reviews is in the Appeals, Reviews and Tribunals Guidance (ARTG).