ARTG4200 - Review of direct and indirect taxes decisions: Arranging for a review: Contents page
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Triggers for a review |
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HMRC offer of a review (direct taxes) |
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HMRC offer of a review (indirect taxes) |
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Time limit for customer to accept HMRC’s offer of a review |
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Customer agrees with HMRC’s current view (direct taxes) |
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Customer accepts HMRC’S offer to review their decision within the time limit |
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Customer sends an appeal to the tribunal within the time limit |
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Customer does not accept offer of a review |
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Asking HMRC for a review (direct and indirect taxes third parties) |
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Late acceptance of a review offer |
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Who carries out reviews |
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What are appeals units |
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Review arrangements |
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Disclosure of sensitive information |
