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  <strong>Indicator - FL Memo Ltd</strong><br />
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            <span>Request for HMRC VAT internal review letter</span>
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			<div class="dfb_nav left_nav roundBigTop"><h2 class="roundBigTop dfb_bg"><a href="/documents_for_business/models/">Documents for Business</a></h2><ul><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/workplace_and_environment/models/f-7354"><span>Workplace and Environment</span></a></li><li class="dfb_first"><a class="dfb_first dfb_first_color" href="/documents_for_business/tax_and_business/models/f-7353"><span>&raquo; Tax and Business</span></a><ul><li><a href="/documents_for_business/tax_and_business/checklists_for_business/models/f-7359" class="ularrow">Checklists for business</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/models/f-7355" class="ularrow">Company tax</a></li><li><a href="/documents_for_business/tax_and_business/documents__letters_and_contracts_for_business/models/f-7358" class="ularrow">Documents, letters and contracts for business</a></li><li><a href="/documents_for_business/tax_and_business/financial_management_and_accountancy/models/f-7920" class="ularrow">Financial management and accountancy</a></li><li><a href="/documents_for_business/tax_and_business/personal_tax/models/f-7356" class="ularrow">Personal tax</a></li><li><a href="/documents_for_business/tax_and_business/vat/models/f-7357" class="ularrow dfb_nav_path">&raquo; VAT</a><ul><li style="border-bottom:1px solid #0076a4;"><a class="nav_ilast selected dfb_bg" href="/documents_for_business/tax_and_business/vat/vat/models/f-7387">&raquo; VAT</a></li></ul></li></ul></li></ul></div>            <div class="general_nav left_nav roundBigTop"><h2 class="roundBigTop">About</h2><ul><li ><a href="/aboutsite">Tips & Advice Business Database</a></li><li ><a href="/about">Us</a></li><!--<li ><a href="/contributors">Contributors</a></li>--></ul></div>            </div>
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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Request for HMRC VAT </span><span style="letter-spacing:normal">internal r</span><span style="letter-spacing:normal">eview letter</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">HMRC</span><span style="letter-spacing:normal"> operates a VAT internal review system to resolve disputes without the time or expenses involved with a formal appeal. If you wish to use this facility you should apply in writing to </span><span style="letter-spacing:normal">HMRC</span><span style="letter-spacing:normal"> within 30 days of the assessment or decision with which you disagree. </span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Asking for a review</span></p><p class="Introbody"><span>If you disagree with </span><span>HMRC</span><span> over an </span><span>assessment, you can ask for an internal r</span><span>eview of the decision or you can appeal to the </span><span>First-tier T</span><span>ribunal</span><span> (FTT)</span><span>. </span><span>HMRC</span><span> advises that in the first instance you should write to your local office and formally ask for an Internal Review. This is where an experienced, usually senior, officer reviews an assessment or decision. If clearly inaccurate, it will usually be withdrawn, or reduced. </span><span>It </span><span>must complete the review within 45 days or if you agree a longer period.</span></p><p class="Introbody"><span>If your d</span><span>ispute is unresolved after the internal r</span><span>eview, you have the right to appeal to </span><span>FTT</span><span>.</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/715/24715.png" alt="Request for HMRC VAT internal review letter" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/vat/vat/request_for_hmrc_vat_internal_review_letter/models/doc-kt_7387_24715_9755" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">19.01.2018</span><div class="clear"></div><div><strong>File size:</strong> 18.17K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/vat/vat/vat_surcharge_reasonable_excuse_letter/models/doc-kt_7387_24719_10070">VAT surcharge reasonable excuse letter</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/agricultural_flat_rate_scheme_letter/models/doc-kt_7387_374646_374647">Agricultural flat rate scheme letter</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/vat_appeal_letter/models/doc-kt_7387_24711_9311">VAT appeal letter</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/letter_withdrawing_from_flat_rate_scheme/models/doc-kt_7387_355058_355059">Letter withdrawing from flat rate scheme</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/vat_option_to_tax_covering_letter/models/doc-kt_7387_24718_9980">VAT option to tax covering letter</a></li><li><a href="/documents_for_business/tax_and_business/vat/vat/models/f-7387">More...</a></li></ul></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Recommended documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/workplace_and_environment/environment/environmental_management_systems/guidance_note___types_of_environmental_management_system/models/doc-kt_7443_25853_9687">Guidance note - types of environmental management system</a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/health_and_safety_management/social_event_safety_checklist/models/doc-kt_7423_25464_5505">Social event safety checklist</a></li><li><a href="//models/doc-kt___"></a></li><li><a href="//models/doc-kt___"></a></li><li><a href="/documents_for_business/workplace_and_environment/health_and_safety/machinery_and_equipment/lift_owner_inspection_record/models/doc-kt_7422_227579_227576">Lift owner inspection record</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/715/24715.png" alt="Request for HMRC VAT internal review letter" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/vat/vat/request_for_hmrc_vat_internal_review_letter/models/doc-kt_7387_24715_9755">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/vat/vat/request_for_hmrc_vat_internal_review_letter/models/doc-kt_7387_24715_9755">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/vat/vat/request_for_hmrc_vat_internal_review_letter/models/doc-kt_7387_24715_9755">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/vat/vat/request_for_hmrc_vat_internal_review_letter/models/doc-kt_7387_24715_9755">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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