»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp decision maker must tell the customer of their restoration decision in writing. This is known as a decision letter. In the letter the decision maker must

• explain to the customer

• what we believe the facts to be
• what the decision is
• the reasons for the decision
• the law supporting that decision
• what will happen if we do not hear from the customer within the time limit

• tell the customer of their rights if they disagree, including

• what to do if they have new information
• their right to a review of the decision
• their right of appeal
• the relevant time limits, see ARTG6240
• where to get further information.

»Ê¹ÚÌåÓýapp decision letter should usually clearly explain the way to challenge the restoration decisions is different from the way they should challenge the associated seizure decision.

»Ê¹ÚÌåÓýapp decision letter should state clearly where the customer should write to if they want HMRC to review the matter.