A customer can require another review if they provide further
information. The review officer can reopen the case and, if
appropriate to vary the original review conclusion, make a second
review conclusion.
Where a second review is to be carried out the review
officer is only required to review the new facts, they need not
re-review the old facts, except in so far as is necessary in the
light of the new information (Section 14(5) Finance Act 1994).
