ARTG6050 | Restoration decisions: Reviews and appeals: Customer asks for a review within the time limit

If the customer asks for a review of the restoration decision within the time limit, see ARTG6240, HMRC must carry out a review (Section 14 Finance Act 1994). The customer cannot appeal to the tribunal unless HMRC have carried out a review of the decision.

If the customer has written to the decision maker asking for a review instead of directly to SOLS, the decision maker must complete the relevant Review Submission Template and send the case to the review team soon as possible.

The decision maker must provide all the relevant information the review officer will need to review the matter thoroughly, see ARTG6310.

It is important that the case is sent to SOLS without delay as the time limit for carrying out the review begins when HMRC first receives the customer’s letter requiring a review and the review period cannot be extended (see ARTG6350).