ARTG3090 | Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Customer accepts the offer of a review within the time limits

The customer should accept the offer of a review by writing to HMRC Legal Group at the address included in the decision letter (see standard template wording in ARTG15000).

If the customer accepts the offer of a review by writing to the decision maker, the decision maker must send a completed template using the Review Submissions SharePoint page,to HMRC Legal Group within 7 calendar days.

The decision maker should make sure that they provide all the information the review officer will need to review the matter thoroughly, see ARTG4330. And where appropriate they should arrange for the tax to be suspended, see ARTG3310, pending the outcome of the review.

If the customer writes to the decision maker accepting or requesting a review it is important that a completed submission template is sent to HMRC Legal Group within 7 calendar days as the time limit for carrying out the review, see ARTG4690, will begin when HMRC first receives the customer’s letter.

If the customer provides new information or arguments when accepting the review offer, see ARTG4630.