ARTG4320 | Review of direct and indirect taxes decisions: Arranging for a review: What are review teams

From HM Revenue & Customs · Appeals reviews and tribunals guidance

Review teams are responsible for carrying out independent reviews.

Although review teams are in HMRC Legal Group like litigation teams, a review officer will only review a case. A review officer should always be outside the decision maker’s immediate line management chain, see ARTG8400.

The operational procedures within each review team may vary and decision makers, review officers and litigators should check local guidance.