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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 decisions: Arranging for a review: Beginning of the review

ARTG6300 | Restoration decisions: Arranging for a review: Beginning of the review

From HM Revenue & Customs · Appeals reviews and tribunals guidance

When the review officer receives a case to review they will write to the customer to

  • tell the customer they will be undertaking the review

  • give the customer their contact details

  • tell the customer when they expect to complete the review and what will happen if they do not complete the review by that date, see ARTG6360

  • ask the customer to send any further information or arguments they want the review officer to consider.

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