IHTM37111 - Review of matters determined: conduct of review
If the taxpayer requests a review or accepts HMRC’s offer of a review, the case will be referred to Solicitor’s Office and Legal Services - Reviews and Litigation to conduct the review.
»Ê¹ÚÌåÓýapp review is carried out in accordance with the HMRC Appeals, Reviews and Tribunals Guidance beginning at ARTG4000.
When the review is completed the Review Officer will issue a letter to the taxpayer setting out the Review Officer’s conclusions. »Ê¹ÚÌåÓýapp review outcome may be to uphold the original decision, to vary it or to cancel it.
»Ê¹ÚÌåÓýapp review has to be completed within 45 days or such other period as is agreed between »Ê¹ÚÌåÓýapp Review Officer and the taxpayer. If HMRC does not issue a letter containing the review conclusions by that deadline, HMRC is deemed to have upheld its decision by reason of IHTA84/S223E (8).
Any correspondence received which suggests that a review is requested or accepted should be dealt with as a matter of urgency given the 45-day statutory time limit