ARTG6360 | Restoration decisions: Arranging for a review: Second or subsequent review

A customer can require another review if they provide further information. The review officer can reopen the case and, if appropriate to vary the original review conclusion, make a second review conclusion.

Where a second review is to be carried out the review officer is only required to review the new facts, they need not re-review the old facts, except in so far as is necessary in the light of the new information (Section 14(5) Finance Act 1994).