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HMRC internal manual

Non-statutory Clearance Guidance

Dealing with applications: indirect tax clearance applications: indirect tax disputes

Appealable decisions

When notifying a customer of an appealable decison, the decision makers must offer  the customer a review in the decision letter.

Customers may then put forward new information or arguments at this stage, and, if you think it will take some time to consider the information, you should notify them that you are considering the new information and you are extending the time lmimit for them to accept the offer of a review.

Customers will also have the option of appealing to the tribunal.

Further information on reviews and appeals are contained in the Appeals, Reviews and Tribunals Guidance (ARTG).

Non-appealable decisions.

If a customer disputes a non-appealable decision follow the guidance in NSCG7100.