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ARTG4210 | Review of direct and indirect taxes decisions: Arranging for a review: Triggers for a review

From HM Revenue & Customs · Appeals reviews and tribunals guidance

A review of a decision or assessment may be triggered in three ways

  • HMRC offer a review and the customer accepts HMRC’s offer (direct and indirect taxes), see ARTG4220 and ARTG4230, or

  • the customer asks for a review (direct taxes), see ARTG4290, or

  • a third party to the decision asks for a review (indirect taxes), see ARTG4291.

A valid review acceptance or review request:

  • must be made in writing

  • may be made in the name of the customer or third party by a person they have authorised to act on their behalf.