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Official guidance
Appeals reviews and tribunals guidance

ARTG6200 · Restoration Decisions: Arranging for a review: Contents page

  • ARTG6210 · Restoration decisions: Arranging for a review: Reviews
  • ARTG6220 · Restoration decisions: Arranging for a review: Requiring HMRC to carry out a review
  • ARTG6230 · Restoration decisions: Arranging for a review: Who can require a review
  • ARTG6240 · Restoration decisions: Arranging for a review: Time limit for requesting a review
  • ARTG6250 · Restoration decisions: arranging for a review: late review requests
  • ARTG6260 · Restoration decisions: Arranging for a review: Reasonable excuse
  • ARTG6270 · Restoration decisions: Arranging for a review: Reviews of decisions linked to restoration decisions
  • ARTG6280 · Restoration reviews: Arranging for a review: Who carries out a review
  • ARTG6290 · Restoration decisions: Arranging for a review: Role of the review officer
  • ARTG6300 · Restoration decisions: Arranging for a review: Beginning of the review
  • ARTG6310 · Restoration decisions: Arranging for a review: Carrying out the review
  • ARTG6320 · Restoration decisions: Arranging for a review: Customer provides further information during review
  • ARTG6330 · Restoration decisions: Arranging for a review: Customer appeals to the tribunal during review
  • ARTG6340 · Restoration decisions: Arranging for a review: Time limit for carrying out a review
  • ARTG6350 · Restoration decisions: Arranging for a review: Review not completed within the time limit
  • ARTG6360 · Restoration decisions: Arranging for a review: Second or subsequent review
  • ARTG6370 · Restoration decisions: Arranging for a review: Conclusion of the review
  • ARTG6380 · Restoration decisions: Arranging for a review: Action to take following conclusion of the review
  • ARTG6390 · Restoration decisions: Arranging for a review: HMRC decision upheld or varied
  • ARTG6400 · Restoration decisions: Arranging for a review: HMRC decision cancelled
  1. Restoration Decisions: Arranging for a review: Contents page
  2. Restoration reviews: Arranging for a review: Who carries out a review

ARTG6280 | Restoration reviews: Arranging for a review: Who carries out a review

From HM Revenue & Customs · Appeals reviews and tribunals guidance

Reviews are carried out by review officers within review teams. For restoration decisions these are sited within certain Appeals Units.

Review officers have experience of the subject matter of the appeal but are independent of the decision maker and decision maker’s line management. This allows the review officer to remain as objective as possible.

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