Commentary

V17.189 Requesting a review

Part V17 Customs duties

V17.189 Requesting a review

V17.189 Requesting a review

Brexit note: This paragraph is under review and is subject to further updates. The information provided in this section is presented as it stood prior to the UK leaving the EU unless otherwise indicated. Updates are dependent on any legislation that is introduced by the UK Government.

HMRC is not required to review any decision unless the person requesting the review gives HMRC notice requiring them to review the decision and the request is made before the end of a set period of time1. However, HMRC does have a discretion to review any

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial