ARTG2030 | Reviews and appeals overview: Process for restoration decisions

Reviews and appeals relating to decisions about the restoration of seized goods (referred to in this guidance as “restoration decisions”, see ARTG6000 onwards are covered by different rules from other indirect tax decisions. Following a restoration decision, the customer may either

• accept the decision

• send new arguments or information to the decision maker, or

• ask HMRC for a review of the decision.

The customer may not appeal the initial restoration decision to the tribunal; they may only appeal to the tribunal against a review decision.

When the decision maker sends the decision letter to the customer, the letter must explain that if the customer disagrees with the decision they may ask for a review of the decision within 45 days of the decision letter.

If the customer asks for a review within that time HMRC must carry out a review of the decision within 45 days of the date HMRC received the customer’s request.

If the customer disagrees with the conclusions of the review, they may notify an appeal to the tribunal within 30 days, see ARTG6500 onwards.