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HMRC internal manual

Non-statutory Clearance Guidance

Reviews and appeals: indirect tax letters containing appealable decisions

If you notify an appealable decision your letter must explain the customer’s rights and what they should do next. Your letter should invite the customer to send you any further information they think might be helpful.

You should explain that the customer has the right to a review of the decision by an officer not previously involved in the matter or to appeal to an independent tribunal, and that, if the customer wishes to opt for a review or to appeal, they should do so within 30 days of the date of the letter.

If the clearance application was received from an agent, the decision letter offering the right to review/appeal must go to the customer, with a copy to the agent (valid 64-8 permitting).

You will find details of the process and standard paragraphs for inclusion in decision letters in the Appeals, Reviews and Tribunals Guidance (ARTG).

The letter template for indirect taxes can be found at ONSCG6300.