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
If the customer writes to the decision maker accepting the offer of a review, the decision maker should complete the Review Submission Template and send to HMRC Legal Group , who will appoint a review officer to undertake the review.
If the customer writes directly to HMRC Legal Group to accept a review, the review officer appointed to carry out the review should inform the decision maker and ask them to complete the Review Submission Template.
The relevant case papers should also be provided to HMRC Legal Group as part of the review submission process.
In direct tax cases the decision maker should consider postponement if an application has been made (see 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).
If the customer provides new information or evidence when accepting the offer of a review, see ARTG4630.