ARTG6010 - Restoration decisions: Reviews and appeals: What is a restoration decision

Where HMRC refuses to restore seized goods or agrees to restore goods, whether subject to a condition or not, it is described in this guidance as a restoration decision.

Restoration decisions are not ‘relevant decisions’ for the purposes of the optional review process as they are excluded by virtue of Finance Act 1994 section 13A(2)(j). They are instead subject to the mandatory review provisions in sections 14 and 14A of Finance Act 1994.

Restoration decisions may be given orally or in writing. But if the decision is given orally, we must confirm the decision in writing.

The time limit for the customer to require HMRC to carry out a review begins from the date of HMRC’s written notification of the decision.

The process for challenging restoration decisions is different from the process for challenging the associated seizure decisions, which are dealt with by condemnation proceedings in the Magistrates’ Court. This guidance covers only restoration decisions not the associated seizure. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)