V17.189 Requesting a reviewHMRC 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.
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.
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.