V17.186 Introduction
Before an appeal can be made to the First-tier Tribunal (Tax Chamber) on a question related to customs or excise duties it is first necessary for the taxpayer to consider if he wants to request a review1. A request for a review can be made to the HMRC office that is dealing with the mater. The review will be carried out by an officer not involved in the original decision and any information that can support the taxpayer's case needs to be sent to that officer. HMRC will usually conduct the review within 45 days but will contact
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