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ARTG6510 | Restoration decisions: Appealing against a review decision: Introduction

From HM Revenue & Customs · Appeals reviews and tribunals guidance

If a customer does not agree with the conclusions of the review carried out by HMRC they can appeal to the tribunal to decide the matter.

See

  • ARTG6520 for who can make an appeal,

  • ARTG6530 for how to make an appeal,

  • ARTG6550 for what the appeal must contain, and

  • ARTG6540 for the time limits for making an appeal.