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Contents

Official guidance
Self Assessment Manual

SAM12000 · Appeals, postponements and reviews: reviews

  • SAM12001 · Introduction
  • SAM12010 · Time limits
  • SAM12020 · Review decision of appeal against FAP or surcharge (Reviewers Action Guide)
  • SAM12030 · Review conclusion letters
  • SAM12040 · Late Penalty Team (LPT)
  1. Appeals, postponements and reviews: reviews: contents
  2. Appeals, postponements and reviews: reviews: review conclusion letters

SAM12030 | Appeals, postponements and reviews: reviews: review conclusion letters

From HM Revenue & Customs · Self Assessment Manual

The review conclusion letters must be sent to the customer when the review is completed and copies sent to the agent, if applicable.

These letters must be addressed to the customer, even if the appeal was made by an agent on behalf of the customer.

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