Requesting a review of an HMRC decision

Requesting an HMRC review requires a clear understanding of the decision and the review route offered or available. Record the deadline, explain the disputed points and retain the outcome so any next step can be taken within the applicable time.

A statutory review differs from a service complaint or a routine request for an explanation. Identify which process is actually being used.

Confirm that the statutory review route is available

Identify the decision, tax type and stage reached before requesting a review. HMRC's statutory review is carried out by an officer in a different team who was not involved in the original decision. For direct tax matters, an appeal to HMRC is required first; indirect tax decisions normally come with a review offer. ^[1] A request to speak to a manager is not necessarily the same procedure.

Collect the original decision, any appeal already submitted and the review offer. Note the date and instructions in each document. Ask the adviser to confirm which step is required now and whether a deadline is approaching. If there are several decisions, identify exactly which ones the request covers rather than assuming a review of one assessment automatically includes a separate penalty notice.

Set out the issues the reviewer needs to consider

Prepare a concise statement explaining what you disagree with and why. Separate factual errors, disputed calculations and questions of interpretation. For each point, identify the relevant document or calculation and the outcome sought. A reviewer should be able to understand the disagreement without searching through the entire enquiry file to infer which part of the decision the taxpayer rejects.

Include a short summary of points already agreed so they do not distract from the remaining issues. Where HMRC appears to have misunderstood a transaction, show the original evidence and explain the specific misunderstanding. Avoid adding a new unsupported story simply because the first explanation did not succeed. If new information has become available, identify when it was obtained and how it changes the factual picture.

Supply an organised evidence pack

Use an index linking each disputed point to the relevant return, correspondence and source records. Preserve originals and label later working papers clearly. Where the reviewer needs to compare figures, provide a side-by-side calculation with the difference explained. Keep the amount of tax, any interest and any penalty separate, because the grounds for changing one may not be identical to the grounds for changing another.

If evidence is missing, state what is being sought and when it may be available. Ask how additional material should be supplied during the review rather than sending repeated uncoordinated bundles. Preparing records for an HMRC enquiry explains how to connect return figures to source documents. A focused pack is usually more useful than a large archive containing multiple drafts without identifying which version represents the taxpayer's current position.

Track the review period and other obligations

HMRC says reviews usually take 45 days and that the review officer will contact you if more time is needed. ^[1] Treat this as the stated usual process, not a guaranteed outcome date for every case. Record the start, any agreed arrangements and requests for further information. Keep payment questions and other filing obligations under review rather than assuming the statutory review suspends everything on the tax account.

Agree who will receive correspondence and check that the taxpayer and adviser share new documents promptly. If the review concerns a company, nominate someone authorised to confirm factual information and approve significant submissions. Maintain a deadline register even while awaiting the outcome. A period of apparent inactivity can still contain a response request or procedural date that requires action.

Read the conclusion and decide the next step

The review officer may uphold, vary or cancel the decision and will communicate the outcome in writing. If you disagree with the result, the tribunal appeal period is usually 30 days from the review conclusion letter. HMRC also explains that considering ADR after the review requires the tribunal appeal step first. ^[1] Obtain advice promptly rather than allowing further informal correspondence to consume that period.

Compare the conclusion with the issues raised and reconcile any changed figures with the tax account. For assistance organising a review submission or assessing its outcome, see Tax penalty appeal preparation. Provide the decision, appeal and review documents together with the nearest deadline. Confirm whether the engagement covers only the review or also preparation for further proceedings, so responsibility is clear if the dispute continues.

Retain the final review pack and outcome even where the matter is resolved. Note any agreed adjustment affecting later returns, carried-forward figures or related periods. If the decision is cancelled or changed, check that the account reflects the result instead of assuming the administrative update has happened immediately upon receipt of the letter.

Illustrative scenario

A business challenges a penalty calculation and accepts an available review. It supplies the supporting submission records and diarises the next-action deadline after the review conclusion.

Preparation checklist

• Identify the review route
• State disputed points
• Provide relevant evidence
• Track the outcome and next deadline