SPE11000 - Reviews and appeals: contents

This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk {#} to let us know. Please check the other guidance available on GOV.UK from HMRC.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.

1. SPE11010

   Overview
2. SPE11020

   Legal basis
3. SPE11030

   Contents of decision letters
4. SPE11040

   Responsibility for Formal Departmental Reviews
5. SPE11050

   Consultation with policy team
6. SPE11060

   Tribunals
7. SPE11070

   Non-appealable seizures