Insights

HMRC updates guidance on time limits for requesting reviews in indirect tax cases

Article

On 11 March 2026, HMRC published amendments to its Appeals, Reviews and Tribunals Guidance (ARTG), specifically updating the standard paragraphs used in VAT and excise correspondence regarding extensions of time to request a review. The update affects the template letters sent to taxpayers when HMRC makes an appealable indirect tax decision. The amendment clarifies the wording used when explaining the taxpayer's right to request an extension of the period in which to accept an offer of review.