MLR1PP11650 - Penalties Guidance: The administrative action following a request for a Review

Requests for a Review should be sent by a business directly to the Compliance and or Issuing Officer. A letter of acknowledgement should be sent to the business by the Compliance or Issuing Officer and the request should be forwarded on by the Compliance or(This text has been withheld because of exemptions in the Freedom of Information Act 2000)Issuing Officer to the National Excise Review Appeals Team (NERAT) in Glasgow. If it is not clear that the business is asking for an independent internal review the Compliance Officer or Issuing Officer should contact the business for clarification. If it is clear that a review is requested Compliance staff should not respond directly to any points which are being appealed.(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Should a request for a Review be sent directly to the Appeals Team, they will contact the Compliance or Issuing Officer to advise them a request has been lodged.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

If the Appeals Team receives a request for an internal review,hey will contact the Issuing Officer to request all the relevant documentation. This should be returned to the Appeals Team with the NERAT submission form. This is located in (This text has been withheld because of exemptions in the Freedom of Information Act 2000) The form should be used from 1 September 2008.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)