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HMRC internal manual

Senior Accounting Officer Guidance

Appeals: HMRC review

Following an appeal to HMRC the person or their representative can ask for, or accept an offer of a review see SAOG22400 and SAOG22425. The review must be undertaken by an officer not previously involved in the matter. A person may ask for a review at any time after appealing, unless they have already notified their appeal to the tribunal, see ARTG4290.

If the person opts for a review they may still subsequently go to the tribunal if they are not satisfied with the outcome of the review. For more guidance about the review procedure refer to the Appeals Reviews and Tribunals Guidance at ARTG2210.