Reviews and appeals
Source: gov.uk (2025-04-30)

Details how the appeal process works.

Overview

A review aims to establish whether an authorisation decision has been correctly made in line with the relevant legislation and HMRC policy.

An adverse decision to a customs authorisation must set out the grounds on which it is based and include details of your right to review and appeal.

The applicant can appeal to the first-tier tribunal (Tax) if they want to challenge some decisions by HM Revenue and Customs (HMRC) or Border Force.

They can appeal against most indirect tax decisions relating to:
- VAT
- excise duty
- customs duty
The applicant can usually appeal indirect tax decisions straight to the tribunal. Before appealing to the tribunal, they can apply for a statutory review (https://www.gov.uk/tax-appeals/review-of-a-tax-or-penalty-decision). This can be quicker and cheaper than going to the tribunal. The applicant can still appeal to the tribunal if they do not agree with the outcome.

The applicant can either accept the offer of a review or appeal to an independent tribunal. If they want to do either of these, they must do so within 30 calendar days of receiving the decision letter.

If the applicant appeals to a tribunal, they cannot accept the offer of a review.

Most disputes can be resolved by a review, without the need to appeal to a tribunal. The applicant may find that a review is quicker and costs less than appealing to a tribunal.

If the applicant accepts the offer of a review then an impartial officer who works for HMRC’s Legal Group, who specialises in review work will take a fresh look at the decision. They are known as ‘review officers’.

How the process works

The review officer will write to let the applicant know the outcome of their review within 45 calendar days unless a longer time period has been agreed with them. If the review officer agrees with the original decision, they’ll uphold it and explain why. If they do not agree, they’ll either cancel or vary the decision and explain why.

If the applicant disagrees with the outcome of the review, they can still appeal to the tribunal. They must do this within 30 calendar days of the date of the letter telling them the outcome of the review.

If the applicant accepts the offer of a review, then they cannot appeal to a tribunal until the review officer tells them the outcome of their review.

Accepting the offer of a review

To accept the offer of a review the applicant will need to email, or write to, HMRC’s Legal Group directly. This will be their opportunity to say why they think the decision is wrong and send any new information they want considered.

If the applicant wants a review but there’s a reason they cannot write to the HMRC Legal Group within 30 calendar days from the date of the letter, they will need a reasonable excuse for the delay. The applicant will need to write to the HMRC Legal Group as soon as possible and explain why they are late accepting the offer. HMRC’s Legal Group may not be able to carry out a review if they do not have a reasonable excuse. If they cannot carry out a review, the applicant can ask a tribunal to accept a late appeal.

Appealing to an independent tribunal

If the applicant does not want to accept the offer of a review, or if they disagree with the outcome of it, they can appeal to an independent tribunal.

The request must reach HM Courts and Tribunals Service within 30 calendar days of the date of issue of the appealable decision, or within 30 calendar days of the date of the letter that tells the applicant the outcome of the review.

If the applicant wants to appeal a decision on customs authorisation to HM Courts and Tribunals Service, they must make sure that they include with their request a copy of the letter, assessment, or other decision that they want to appeal against. If they do not, HM Courts and Tribunals Service may reject their appeal.