SPE11010 - Reviews and appeals: overview

Note: This manual is under review following Brexit and is likely to be withdrawn.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.

This section provides background information on the Reviews and Appeals process within HMRC and the legislation on which the Review and Appeals procedure is based.

It also provides information on the text that should be included in all decision letters that you send in connection with a special procedure and the roles of the Customs Directorate, National Review and Appeals (NRA) team and Customs Special Procedures policy team in the review, appeal and tribunal processes.

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.