below: 'Appealing to the First-tier Tribunal'. What happens during the review and how long does it take? HMRC will appoint an officer, who has not previously been involved with the decision, to carry out a review of the decision. The review must be completed within 45 days. If during the review, you have further information that you think might affect HMRC's decision, you should send it to the review officer. When the review has been completed the review officer will write and tell you their decision. If HMRC does not complete their review within 45 days the original decision will stand, and you may appeal to the tribunal. See 'Appealing to the First-tier Tribunal' below for how to do this and the time limit that applies. Reviews where you are also challenging the legality of the seizure If you have also challenged the legality of the seizure by sending HMRC a Notice of Claim and are waiting for it to be heard in court, you can still ask for a restoration decision to be reviewed in the meantime. If you lose the challenge against the legality of the seizure, HMRC will still complete any review of the restoration decision you have asked for. If you don't agree with the review conclusions If you disagree with the review officer's decision - including the amount of any payments you may be asked to make to have your things returned to you - you can appeal to the tribunal. The tribunal may ask