Formal notices of the revised decision will be sent to the customer(s) who will have the right of appeal against the decision to amend their award even if they have previously agreed the figures. The appeal right does not take effect from the date of your closure letter but from the date the formal Section 19 amended decision is made (ie. when the revised output is issued to the customer).

All appeals must be resolved either by:-

an agreement between the customer(s) and the appeals officer under Section 54 TMA 1970, or

withdrawal of the appeal by the customer, or

referral to the Tribunals Service.

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