ARTG6200 - Restoration Decisions: Arranging for a review: Contents page

  1. ARTG6210
    Reviews
  2. ARTG6220
    Requiring HMRC to carry out a review
  3. ARTG6230
    Who can require a review
  4. ARTG6240
    Time limit for requesting a review
  5. ARTG6250
    Late review requests
  6. ARTG6260
    Reasonable excuse
  7. ARTG6270
    Reviews of decisions linked to restoration decisions
  8. ARTG6280
    Who carries out reviews
  9. ARTG6290
    Role of the review officer
  10. ARTG6300
    Beginning of the review
  11. ARTG6310
    Carrying out the review
  12. ARTG6320
    Customer provides further information during review
  13. ARTG6330
    Customer appeals to the tribunal during review
  14. ARTG6340
    Time limit for carrying out a review
  15. ARTG6350
    Review not completed within the time limit
  16. ARTG6360
    Second or subsequent review
  17. ARTG6370
    Conclusion of the review
  18. ARTG6380
    Action to take following conclusion of the review
  19. ARTG6390
    HMRC decision upheld or varied
  20. ARTG6400
    HMRC decision cancelled