Value Added Tax Act 1994 section 83A

Offer of review

Section 83A requires HMRC to offer a review of any appealable VAT decision at the same time as notifying the person of that decision.

• When HMRC notifies a person of a decision that carries a right of appeal under section 83, they must also offer that person a review of the decision.
• The offer of review must be made by formal notice and must accompany the notification of the decision itself — both must be issued at the same time.
• This obligation applies to all decisions that are appealable under the VAT appeal provisions.
• HMRC does not need to offer a further review when notifying a person of the conclusions of a review that has already taken place.