ARTG3310 | Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Following request for a review

Non Customs cases

If a customer accepts the decision maker’s offer of a review the decision maker should contact Debt Management following relevant operational guidance to arrange for payment of any tax in dispute to be suspended pending the outcome of the review, if appropriate. However, if the customer does not pay on time, HMRC will continue to charge late payment interest until the customer makes payment in full. The customer may also be liable to late payment penalties.

Customs cases

Payment of tax should not be suspended during a review.