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HMRC internal manual

Import preference guidance notes

HM Revenue & Customs
, see all updates

Risks: appeals against officer's decisions

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

    • send new information or arguments to me at the above address
    • 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:
Review and Appeals Team  
7th Floor South West  
Alexander House  
21 Victoria Avenue  
SS99 1AA

    • 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 or by phoning 0845 900 0404.

Further information about making these changes

If you require further information about making these changes please contact Sharon Lay (01702 268041) or Steve Palmer (01702 366134).