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HMRC internal manual

Other Non-Statutory Clearance Guidance

Dealing with applications: indirect tax clearances handled by the VAT Clearance Team: indirect tax disputes

Appealable decisions given after 1 April 2009

For all appealable decisions notified on or after 1 April, ‘decision makers’ must offer customers a review within the decision letter.

As now, customers may put forward new information or argument at this stage, and, if you think this appropriate, you should notify them that you are considering the new information and that the time limit for appealing or asking for review will start again when you have finished your consideration.

Customers will also have the option of accepting the review offer or 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 ONSCG7100.