MTT55550 - Administration: Compliance: Appeals: Reviewing an appeal

HMRC can offer to review an appeal, and the appellant may accept up to 30 days from the date of the offer.

The appellant can request that It requires HMRC to review an appeal, in which case HMRC must do so.

A review cannot be requested or offered if:

  • the appellant has already made a request on the same matter.
  • HMRC has already offered a review of the same matter.
  • the appeal has been notified to the Tribunal.

See ARTG4000 for guidance on reviews of tax decisions.

This is set out in paragraphs 57-59, schedule 14 to Finance (No.2) Act 2023.

HMRC offer to review

An HMRC offer to review must be made in writing and contain a statement of HMRC’s view of the matter.

If the offer is not accepted within the 30-day window, and the appellant has not referred the matter to the Tribunal, then HMRC’s view of the matter will be treated as though it were a settlement agreement (see MTT55540). However, there is no right to withdraw as there is with a settlement agreement.

Review requested by appellant

If the request is valid, HMRC must provide the appellant of its view of the matter within 30 days from the day it received the request, unless a longer period is reasonable.

Review process

HMRC will decide the nature and extent of the review. In making this decision, HMRC must consider the steps it took to decide the matter and the steps any person took to resolve the disagreement about the matter.

The appellant may provide information during the review. HMRC must take this information into account if it is provided at a time that gives it reasonable opportunity to consider the information.

Concluding a review

Unless an extension is agreed, HMRC will notify the filing member of the conclusions of the review within 45 days of either:

  • HMRC’s view of the matter (where the filing member requested a review), or
  • HMRC receiving notification of the filing member’s acceptance of the offer (where HMRC offered the review).

The conclusion will be that the HMRC view is either upheld, varied, or cancelled.

The conclusion is to be treated as though it was part of a settlement agreement (see MTT55540), except there is no right to withdraw. However, the appellant may notify its appeal to the Tribunal.

HMRC must notify the appellant of the conclusion and the reasoning for that conclusion within 45 days of the relevant day, unless another period is agreed.

Relevant day

The ‘relevant day’ is the day HMRC notified the appellant of its view of the matter or, if it offered the review, the day it received the acceptance of the offer.