Commentary

V17.189 Requesting a review

Part V17 Customs duties

V17.189 Requesting a review

V17.189 Requesting a review

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 decision made outside the set period2.

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