Right to Review and Appeal: Administrative Action following a request for a Review or Appeal
Requests for a review of a decision or a penalty, should be sent in the first instance to the officer who made the decision, or issued the penalty (the decision maker). The Decision Maker should acknowledge the letter and forward it with all the appropriate case papers to the National Excise Review and Appeals Team (NERAT) within 5 days. Compliance or registration staff should not at this stage respond directly to any points made by the person requesting the review.
See Penalties guidance MLR1.