ARTG15000 - Standard paragraphs for use in Appeals, Review and Tribunals correspondence

This page contains a list of standard paragraphs and text that can be used when you are corresponding in appeals, reviews and tribunals cases. Your business unit may have agreed different versions of these letters for specific types of case in your business unit.

Each link will take you to a word version of the text relevant to the heading.

Decision Letter – direct taxes

Decision letter – indirect taxes

Decision letter - restoration decision

Late appeal to HMRC – refusal (direct)

Settlement of appeal by agreement (direct)

Hardship application – refusal insufficient information

Lesser security accepted

Security not required

Adequate security

Hardship application – acceptance by HMRC

Hardship application – acceptance by tribunal

Hardship application – refusal by HMRC

Determination of postponed amount

Disputed postponement

Review conclusion letter (upheld)

Review conclusion letter (varied)

Review offer – direct taxes

Review request acknowledgement

Deemed acceptance of review conclusion (direct)

Deemed review conclusion

Deemed Settlement under s54 TMA – direct taxes

Late review acceptance refusal (direct)

Late review acceptance refusal (indirect)

Late review request refusal (restoration decisions)

Review conclusion letter (cancelled)

Review conclusion letter (direct upheld)