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.