ARTG4291 - Review of direct and indirect taxes decisions: Arranging for a review: Asking HMRC for a review (indirect taxes - third parties)

Indirect taxes - third parties

Where a person other than the recipient of an indirect tax decision has a right to appeal that decision as a third party (see ARTG3030) they also have a right to ask for a review and, if they do not agree with the conclusions of the review, to appeal to the tribunal.

They can ask for a review by writing to the decision maker within 30 days of the date they became aware of the decision.

If the third party applies to HMRC within 30 days of the date they became aware of the decision, we may extend the time within which they can ask for a review to

• 30 days from the date of the letter granting the extension, or
• 30 days from a date given in that letter or further letter

To have effect, HMRC must write granting any extension before the end of the 30-day period which began when the third party became aware of the decision.

However, the third party may not request a review if they have already appealed to the tribunal.