This Action Guide supplements the COM100060 action guide. You can find further technical guidance on reviews in the Appeals Reviews and Tribunals Guidance (ARTG) manual at ARTG4010 onwards.

Where a request for a review has been made following an appeal against a flat-rate penalty determination follow steps 1 – 17 below. The guide is presented as follows.

Action Steps
Steps 1 – 3
Step 4
Step 5
Steps 6 – 8
Step 9
Steps 10 – 15
Steps 16 – 17

Initial action

1. HMRC has offered a review. If a request for review has been received directly by the Review Unit following an offer of review, on the day of receipt:

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