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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Appeals and reviews: reviews: review decision

The review officer can

  • change the decision - send letter Review decision changed
  • maintain the decision - send letter Review decision maintained

or

  • withdraw the decision - send letter Review decision withdrawn.

If the person does not agree with the review officer’s conclusion, then the person has 30 days from the date of the Review decision letters within which to appeal to the tribunal.

Guidance on the conclusion of the review is at ARTG4800.