ARTG3310 - Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Following request for a review
Non Customs cases
If a customer accepts the decision maker’s offer of a review the decision maker should arrange for payment of any tax in dispute to be suspended pending the outcome of the review if they think this is appropriate.
If the customer writes directly to the review team for the relevant business unit accepting the offer of review, then the review officer should suspend any tax charged as appropriate.
If you do this it must be brought to the attention of Debt Management and Banking, who will suspend enforcement of the tax due using the guidance at DMBM531500.
Customs cases
Payment of tax should not be suspended during a review.
