Request an HMRC Statutory Review Before You Appeal

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Quick answer: A statutory review is a free, independent reconsideration of an appealable HMRC decision by an officer who wasn’t involved. Ask within 30 days of the decision; if it still goes against you, you then have 30 days to appeal to the tribunal.

Before going to a tribunal, you can ask HMRC to review an appealable decision. It’s free, often quicker, and a different officer takes a fresh look.

What is a statutory review?

An internal HMRC review of a decision you can appeal (e.g. penalties, certain assessments), carried out by someone not previously involved. You can accept HMRC’s offer of a review or request one.

Who needs it & when

Anyone with an appealable HMRC decision who wants a fresh look before (or instead of going straight to) the tribunal.

Deadlines & key rules

Request/accept the review within 30 days of the decision (or HMRC’s review offer).
HMRC normally completes the review within 45 days (or an agreed period).
If you disagree with the review conclusion, you have 30 days to appeal to the First-tier Tribunal (Tax).

How to request it — step by step

Confirm the decision is appealable and you’re within 30 days.
State clearly why the decision is wrong, with facts and any law/evidence.
Send the request to the address/contact on the decision letter.
If the review upholds the decision, appeal to the tribunal within 30 days.

How Chris helps

Tell Chris the decision and your reasons and Chris drafts your review request to a high, professional standard — you check, sign and send. Not a law firm.

See it done — an HMRC review request, drafted in minutes

A request for an HMRC statutory review, drafted to a high, professional standard — Chris builds it from your facts in minutes. Scroll the sample below.

DRAFTED BY CHRIS · sampleSCROLL ↓

Owen Davies

To: HMRC

Request for a statutory review — decision dated 1 April 2026, reference ABC123

Dear HMRC, I request a statutory review of the above decision.

The decision is wrong because it does not take account of allowable expenses I had already evidenced. In particular, the assessment disallows £4,200 of business mileage and tools for which I provided receipts on 12 February 2026.

I set out the relevant facts and figures above and ask that the decision be amended on review. I understand the review will be carried out by an officer not previously involved, and that I keep my right to appeal to the tribunal.

Yours faithfully, Owen Davies

Illustrative sample with fictional names and details. Chris drafts yours from your own facts; you check, sign and submit.

Draft my document →

Last reviewed: June 2026 · England & Wales (HMRC is UK-wide) · CIC No. 16566612 — not a law firm.

Contains public sector information licensed under the Open Government Licence v3.0.

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