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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Appeals and reviews: VAT and environmental taxes securities overview

When we give a person a Notice of Requirement (NOR) we will advise them of their right to appeal and offer a review.

The person can do one of the following

  • accept the decision
  • send new information or arguments to the decision maker
  • accept HMRC’s offer of a review
  • appeal to the tribunal.

The reviews and appeals process for indirect taxes is set out in ARTG2020.