ARTG4200 - Review of direct and indirect taxes decisions: Arranging for a review: Contents page

  1. ARTG4210
    Triggers for a review
  2. ARTG4220
    HMRC offer of a review (direct taxes)
  3. ARTG4230
    HMRC offer of a review (indirect taxes)
  4. ARTG4240
    Time limit for customer to accept HMRC's offer of review
  5. ARTG4250
    Customer agrees with HMRC's current view (direct tax)
  6. ARTG4260
    Customer accepts HMRC's offer to review their decision within the time limit
  7. ARTG4270
    Customer sends an appeal to the tribunal within the time limit
  8. ARTG4280
    Customer does not accept offer of a review
  9. ARTG4290
    Asking HMRC for a review (direct taxes)
  10. ARTG4291
    Asking HMRC for a review (indirect taxes - third parties)
  11. ARTG4300
    Late acceptance of a review offer
  12. ARTG4310
    Who carries out reviews
  13. ARTG4320
    What are appeal units
  14. ARTG4330
    Review arrangements
  15. ARTG4340
    Disclosure of sensitive information