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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: the administrative action following a request for a Review

A request for a Review will normally be made to the Decision Maker by a business. A letter of acknowledgement should be sent to the business by the Decision Maker and the request should be forwarded on by the Decision Maker to the Clearing House which is managed by the Appeals and Review team. The Decision Maker must send a submission to the Clearance House by email following instructions on the submission template within one week of the start of the Review Period (if exceptionally, it cannot be done within one week, the Decision Maker should contact the Clearance House Manager on 01904 526754 giving the date the Review request was made and expected date when the completed template can be sent to the Clearing House).

Officers can find the Submission Template here

See MLR1PP11570 for notes on completing this template.

Once the Clearing House receives the submission, the Clearing House will arrange for the review to be referred to the Glasgow Appeals Unit who will contact the Decision Maker for all the relevant information to be sent. If it is not clear that the business is asking for an independent internal review the Decision Maker should contact the business for clarification. If it is clear that a review is requested Decision Makers should not respond directly to any points that are being raised.

Should a request for a Review be sent directly to the Appeals Team, they will contact the Decision Maker to advise them a request has been lodged.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If the Appeals Team receives a request for an internal review, they will contact the Decision Maker to request all the relevant documentation. This should be returned to the Appeals Team with the submission template as above.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)