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Contents

Official guidance
Securities Guidance

SG71000 · Appeals and reviews: reviews

  • SG71100 · What a review involves
  • SG71200 · Late review request
  • SG71300 · Review decision
  1. Appeals and reviews: reviews: contents
  2. Appeals and reviews: reviews: review decision

SG71300 | Appeals and reviews: reviews: review decision

From HM Revenue & Customs · Securities Guidance

The review officer can

  • change the decision - send letter Review decision changed

  • maintain the decision - send letter Review decision maintained

or

  • withdraw the decision - send letter Review decision withdrawn.

If the person does not agree with the review officer’s conclusion, then the person has 30 days from the date of the Review decision letters within which to appeal to the tribunal.

Guidance on the conclusion of the review is at ARTG4800

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