Right to Review and Appeal: The Right to Review a Registration Decision
Once a decision to refuse or cancel a registration has been issued to a business, they have 30 days from the date of the letter to request an independent review of the decision, or appeal directly to the first tier Tax Tribunal.
If the business or individual would like to request a Review, they should send their request together with any supporting documents directly to the person who issued the decision letter (the decision maker).
The Review Officer, not the decision maker, is responsible for reviewing the decision and for informing the business of the outcome. This should be copied to the decision maker and to the MLR Policy Team.
The Review Officer has 45 days from receipt of the letter to complete the Review.
See Penalties guidance MLR1