TTTC7400 | Reviews and appeals of HMRC decisions

Customers are entitled to a review of certain decisions made by HMRC.

A decision that a person is liable to a penalty (or the amount of the person’s liability), is to be treated as if it were listed in section 13A(2) of the Finance Act 1994.

A decision to deactivate an Economic Operator ID or Facility ID, is to be treated as if it were listed in Schedule 5 to the Finance Act 1994.

Where a customer disagrees with HMRC’s decision to issue a penalty or deactivate an EOID or FID, and requests a review, HMRC must carry out a review of the decision. See guidance manual ARTG4030

Once the reviewing officer has provided the customer with their decision, the customer has a further period during which they can notify an appeal to the first-tier tax tribunal.

See also TTTC4250 Reviews and appeals in respect of EOID refusal or removal.