HMRC review of a decision
Produced in partnership with Anne Redston of Temple Tax Chambers
HMRC review of a decision

The following Tax guidance note Produced in partnership with Anne Redston of Temple Tax Chambers provides comprehensive and up to date legal information covering:

  • HMRC review of a decision
  • The purpose of a review
  • Accepting the offer
  • Refusing the offer
  • No review offered or requested
  • Ignoring the offer
  • The review process
  • Appealing to the tribunal during the review process
  • Appeal to the tribunal

This Practice Note has been written by Anne Redston, Barrister. It is her personal view; she is not authorised to speak for the Tribunals Service or the judiciary.

This Practice Note discusses:

  1. the purpose of an HMRC review of a decision

  2. the potential consequences of accepting, refusing or ignoring an offer of a review

  3. the process of a review, and

  4. the interaction with appealing to the tribunal

Before you read this Practice Note you should read Practice Note: Appealing an HMRC decision. That Practice Note explains that the approach you have to take is slightly different for direct taxes and VAT.

In either case, once HMRC has made an appealable decision, the taxpayer normally has 30 days during which it can accept an offer from HMRC to review a decision, or alternatively, request that HMRC reviews the decision.

For the interaction with HMRC’s alternative dispute resolution (ADR) procedure, see Practice Note: Tax alternative dispute resolution (ADR) procedure.

The purpose of a review

HMRC says that in carrying out a review it has two main aims:

  1. to help resolve the dispute, by considering whether there is scope for negotiations and compromise, and

  2. to take a fresh look at the decision in an ‘objective and balanced way’; the review should identify decisions that are wrong or unsound, and decisions that they would not want to