ARTG4210 - Review of direct and indirect taxes decisions: Arranging for a review: Triggers for a review
A review of a decision or assessment may be triggered in three ways
- HMRC offer a review and the customer accepts HMRC’s offer (direct and indirect taxes), see ARTG4220 and ARTG4230, or
- the customer asks for a review (direct taxes), see ARTG4290, or
- a third party to the decision asks for a review (indirect taxes), see ARTG4291.
A valid review acceptance or review request:
- must be made in writing
- may be made in the name of the customer or third party by a person they have authorised to act on their behalf.