SAM12040 - Appeals, postponements and reviews: reviews: appeals review unit (ARU)

For appeals against fixed filing penalties or surcharges from customers dealt with in PT Operations, the Appeals Review Unit (ARU) is

HM Revenue & Customs
PT Operations Appeals Review Unit
Foyle House
Duncreggan Road
Londonderry
BT48 0AH

Different arrangements apply to specialist business units outside PT Operations (such as Complex Personal Tax Teams, Trusts, Residency) and requests for review from customers dealt with by those units should not be sent to Foyle House.

For cases within Local Compliance, the reviews will be undertaken by a Local Review Team. Other Business Units will have other arrangements.