ARTG4260 - Review of direct and indirect taxes decisions: Arranging for a review: Customer accepts HMRC's offer to review their decision within the time limit
Source: gov.uk (2025-11-10)


Since October 2022, the standard paragraphs and text offering a review at ARTG15000 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg15000) tell customers to write to Legal Group directly to accept an offer of a review, rather than the decision maker. These paragraphs also explain the review process, the benefits of taking up the offer of a review and specifically provide details of the correct Legal Group address or email address to write to. Most standard letters across HMRC including an offer of review have been updated accordingly.

If the customer writes to the decision maker accepting the offer of a review, the decision maker should complete the Review Submission Template as soon as possible and send to Legal Group, with the relevant case papers, and they will appoint a review officer to undertake the review.

If a customer writes to Legal Group to accept the offer of a review, Legal Group will then email the decision maker and their manager advising of next steps. This will include a request for completion of a Review Submission Template if required. Legal Group aim to do this within four days from receipt of the review request. On occasion, this may be quicker or longer, depending on the information the customer has provided to Legal Group.

Unless otherwise indicated, upon emailing the decision maker and their manager, Legal Group will have only undertaken a basic review of the incoming correspondence to check it is requesting a review. In all cases, whether further advice has been provided in the email to the decision maker or not, it is the decision maker’s responsibility to consider whether the review request is valid.

If the decision maker does not consider the review request to be valid, they must reply to the email from Legal Group providing their reasoning, along with the reference and location of any relevant documents to support their view. This should be done as soon as possible, but no later than seven days after receiving the email. Legal Group will then make further checks before confirming to the decision maker whether the Review Submission Template is still required.

Where new information or arguments are received the guidance at ARTG4630 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4630) should be followed. If the decision maker concludes that the decision(s) should be cancelled, then no review submission template is required. If the decision is to be cancelled the decision-maker must notify Legal Group’s Clearing House that no review is required. This must be done within seven days of the email from Legal Group providing notification of the review.

In all other circumstances a Review Submission Template is required.

In direct tax cases the decision maker should consider postponement if an application has been made (see ARTG2500 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg2500)+).

In indirect taxes the decision maker should arrange for payment of any tax due to be suspended while the review is carried out (see ARTG3310 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg3310)).