SAM12010 - Appeals, postponements and reviews: reviews: time limits

This guidance applies from 1 April 2009.

Where a review has been offered by HMRC by the issue of a Decision Makers letter, the time limit by which HMRC must notify the customer of the conclusion of the review is 45 days from the date HMRC receives the review acceptance, unless a different period is agreed with the customer (see ARTG4030).

Where a review has been requested by the customer, HMRC must write to the customer within 30 days (or other reasonable time) setting out our latest view of the matter. The time limit by which HMRC must notify the customer of the conclusion of the review, is 45 days from the date of that letter (see ARTG2210).

In the exceptional event that more time is needed, this should be requested as soon as possible. Further guidance on this is in ARTG4690.

Transitional arrangements: Where an appeal was received by HMRC before 1 April 2009 and a review was requested or offered after 1 April 2009 but on or before 31 March 2010, the time limit to complete the review was 90 days, rather than 45 days.

If a notification is received from the Clearing House that an appeal has been notified to the tribunal, HMRC must send a copy of their case to the Tribunals Service and a copy to the customer, within 42 days of receiving a copy of the notice of appeal to tribunal.