For direct taxes the review process is as follows

If a customer

has appealed to HMRC against an assessment or decision but has not yet notified the appeal to the tribunal, and

the customer writes to us to ask for a review, then

we must review the assessment or decision.

If the customer has appealed against a decision and further discussions with the decision maker are not appropriate or have not resulted in settlement of the case, we may offer a review, see ARTG4220.

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