ARTG6390 - Restoration decisions: Arranging for a review: HMRC decision upheld or varied
If the decision of the review officer is to confirm or vary HMRC바카라 사이트™s decision, they will wait for a period of 45 days to allow time for the customer to notify an appeal to the tribunal, for the tribunal to tell the Clearing House, see ARTG8320 and the Clearing House to tell the Solicitor바카라 사이트™s Office. In excise cases the Clearing House will notify the Excise review team and the review officer will then complete a case summary and send it along with the casepapers to the solicitor/caseworker
- if the customer agrees with the review officer바카라 사이트™s conclusions, or decides not to pursue the matter further, the matter is treated as final
- if the customer disagrees with the review officer바카라 사이트™s conclusions and sends an appeal to the tribunal within 30 days, the Tribunals Service will notify the HMRC Clearing House. The case will be sent to the Solicitor바카라 사이트™s Office ARTG8410, who will contact the review officer to ask for the case papers
- if the customer does not reply within 30 days to the review officer바카라 사이트™s conclusion of review letter or the decision maker or review officer do not hear from the Clearing House within 45 days that the customer has notified an appeal to the tribunal, the matter is final (subject to any late appeal to the tribunal)