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HMRC internal manual

Export Procedures

Introduction: appeals

If you issue a written decision you must inform the customer of their options if they disagree with your decision. You may wish to use the following paragraphs:

‘If you do not agree with this decision there are 3 options available. Within 30 days of the date of the decision you can:

  1. send new information or arguments to me at the above address
  2. request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the reasons why you do not agree with the decision. Please write to:
    Customs Review and Appeals Team
    Solicitors Office Legal Services
    7th Floor South West
    Alexander House
    21 Victoria Avenue
    SS99 1AA
  3. appeal direct to the Tribunal who are independent of HMRC.

If you opt to have your case reviewed you will still be able to appeal to the tribunal if you disagree with the outcome.

Further information relating to reviews and appeals is contained in leaflet HMRC1 which can be obtained from our website at…