Whatever the outcome of the review the review officer will write to the customer and give their conclusions, sending a copy to the decision maker. The letter must
Also, if the conclusion confirms or varies the decision the letter must
It is important that a full and clear explanation of the
decision is given because if the customer is satisfied that the
review officer has fully and objectively reviewed their decision
and has explained the reasons for their conclusions, the likelihood
of an appeal to the tribunal may be reduced.
If the customer decides that they do want the matter to be considered by the tribunal, then they can be satisfied that they understand the reasons for our decision. If there is an appeal the review officers’ decision letter will form the basis of the HMRC case.
At the end of the review the review officer should retain the review papers and return the case papers to the decision maker.