ARTG4810 | Review of direct and indirect taxes decisions: Conclusion of the review: Introduction

If HMRC carry out a review of their decision, the review may conclude that the decision should be

• Upheld

  that is, the decision the customer disagreed with should stand – for example, the amount of the assessment and reasons it was made remain unaltered

• Varied

  that is, the decision is changed in some way – for example, the assessment is amended and/or the reasons for making the decision are changed

• Cancelled

  that is, the decision is not appropriate – for example an assessment is withdrawn.