| ARTG6210 | Reviews |
| ARTG6220 | Requiring HMRC to carry out a review |
| ARTG6230 | Who can require a review |
| ARTG6240 | Time limit for requesting a review |
| ARTG6250 | Late review requests |
| ARTG6260 | Reasonable excuse |
| ARTG6270 | Reviews of decisions linked to a restoration decision |
| ARTG6280 | Who carries out reviews |
| ARTG6290 | Role of the review officer |
| ARTG6300 | Beginning of the review |
| ARTG6310 | Carrying out the review |
| ARTG6320 | Customer provides further information during review |
| ARTG6330 | Customer appeals to the tribunal during review |
| ARTG6340 | Time limit for carrying out a review |
| ARTG6350 | Review not completed within time limit |
| ARTG6360 | Second or subsequent review |
| ARTG6370 | Conclusion of the review |
| ARTG6380 | Action to take following the conclusion of the review |
| ARTG6390 | HMRC decision upheld or varied |
| ARTG6400 | HMRC decision cancelled |
