ARTG4220 - Review of direct and indirect taxes decisions: arranging for a review: HMRC offer of a review (direct taxes)

Official URL: https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4220
Publisher / authority: HMRC (all new publications)
Type: publication
Source: GOV.UK search: HM Revenue & Customs (all new publications)
Collection heading: —
Published / updated by source: 28 Oct 2026, 00:00 GMT
First seen by VERADIQ: 28 Oct 2026, 12:46 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 12:46 GMT	first capture	application/json 8.9 KB	ok:json	`9f71b8c91cd547ac8bc33b47a7fb6a09f8ac05a2d72be3fe6ac32684d6689a92`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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