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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: Customer appeals to the tribunal during review

ARTG6330 | Restoration decisions: Arranging for a review: Customer appeals to the tribunal during review

From HM Revenue & Customs · Appeals reviews and tribunals guidance

The customer cannot appeal to the tribunal and the tribunal cannot hear an appeal until the review is completed or the 45 day time limit for review has expired.

If the review officer receives information that the customer has appealed to the tribunal while a review is being carried out they should tell Legal Group who will contact the Tribunals Service and arrange for the appeal to be struck out.

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