ARTG6340 - Restoration decisions: Arranging for a review: Time limit for carrying out a review
»Ê¹ÚÌåÓýapp review conclusion should be sent to the customer within 45 days of the date HMRC receive the customer’s request for a review.
»Ê¹ÚÌåÓýappre may be cases where the review officer cannot complete their review within this time limit, for example where they are seeking further advice. If so, see ARTG6350.