Value Added Tax Act 1994 section 83F

Nature of review etc.

Section 83F sets out how HMRC must conduct a review of a VAT decision, including the scope of the review, the possible outcomes, and the time limits for notifying the affected person of the conclusions.

• HMRC determines the nature and extent of the review based on the circumstances, taking into account steps already taken in reaching the decision and any efforts to resolve disagreements
• The review must consider any representations made by the affected person, provided they are submitted in time for HMRC to evaluate them properly
• The review can uphold, vary or cancel the original decision, and HMRC must notify the affected person of the conclusions and reasoning within 45 days of the relevant date (or a mutually agreed longer period)
• If HMRC fails to issue the review conclusions within the required time limit, the original decision is automatically treated as upheld, and HMRC must notify the affected person of this deemed outcome