ECSH93000 - Review

Review

EC-S must offer an independent review to businesses where a decision is issued that has a right of appeal. 

It is important to note that if the review is for refusing to register a business, or a suspension or cancellation, then the business cannot trade in the regulated sector unless the review concludes that the decision was incorrect and is therefore cancelled (see below) and this information has been confirmed in writing to the business.

The offer of a review must be given to the person/business at the same time as the decision is notified to them.

 

Time limits

These are set out in ECSH90500. The business usually has 30 days from the date of the notice to accept the offer of a review (see Regulation 94, ECSH90500).  This date can be extended by HMRC (see Regulation 96, ECSH90500).  A business may apply for a review after the 30 day period has elapsed, subject to certain criteria (see Regulation 97 in ECSH90500).    

 

Review not allowed

Businesses cannot accept an offer of a review if they have already appealed the decision to the tribunal under Regulation 100. Likewise, HMRC cannot review a decision if the business has appealed (see ECSH92500 and ECSH93500 for more information on appeals).

 

Nature and Outcome of the Review

The review is independent, and carried out outside of EC-S.  The review is conducted by the SOLS independent review team. 

The review team will look at the steps that EC-S took in reaching the decision(s) being reviewed, along with the representations made by the business.

Where further information is submitted by the business during the course of the review, the review officer may contact the EC-S officer to advise of the receipt of the additional information and ask the EC-S officer to review it and comment on it.  The review officer must take into account all representations made by the business as long as those representations, in any form, have been provided at a time which gives HMRC a reasonable opportunity to consider them.

The review must be concluded within 45 days, or by a later date agreed between HMRC and the business.  Once the review is completed, a notice is issued to the business advising of the outcome of the review.  The outcome can be that the decision(s) reviewed are either:

(a)  Upheld; meaning that the HMRC decision as set out in the Decision Notice remains in place

(b)  Varied; meaning the original HMRC decision made is amended.  Examples include:

• An increase or reduction to a penalty charged.
• A change in the period of time a suspension may be imposed for.
• Amending the parameters (length of time and/or extent) of a prohibition on management; or

(c)  Cancelled:  this means that the original decision made by HMRC is no longer in place.

HMRC is bound by the conclusion reached and must take the necessary steps to implement the review conclusion if the decision is varied or cancelled.

 

Reviews not decided in time

If a review conclusion is not made within the time limit of 45 days or a later agreed date, the review is treated as having concluded that the decision(s) is/are upheld.  If this happens, the review team must notify the business of the conclusion the review is treated as having reached.

 

Disagreement with the outcome of a review

The review conclusion is not a decision that is appealable.

If a business does not agree with the review conclusion, it has 30 days from the date of the notification of the review conclusion to appeal the original decision, as made, to tribunal.