ARTG6200 - Restoration Decisions: Arranging for a review: Contents page
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ARTG6210Reviews
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ARTG6220Requiring HMRC to carry out a review
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ARTG6230Who can require a review
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ARTG6240Time limit for requesting a review
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ARTG6250Late review requests
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ARTG6260Reasonable excuse
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ARTG6270Reviews of decisions linked to restoration decisions
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ARTG6280Who carries out reviews
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ARTG6290Role of the review officer
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ARTG6300Beginning of the review
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ARTG6310Carrying out the review
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ARTG6320Customer provides further information during review
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ARTG6330Customer appeals to the tribunal during review
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ARTG6340Time limit for carrying out a review
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ARTG6350Review not completed within the time limit
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ARTG6360Second or subsequent review
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ARTG6370Conclusion of the review
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ARTG6380Action to take following conclusion of the review
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ARTG6390HMRC decision upheld or varied
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ARTG6400HMRC decision cancelled