2. Request a review

A review is an assessment of how we made a tax decision; carried out by someone at WRA that was not directly involved with your case. During the review we may contact you to verify or clarify information.

How to request a review

To request a review of a penalty, use our online form. For all other tax decisions, you or an agent acting on your behalf must write to us.

You need to request a review within 30 days from the date we issue our decision letter. If you request after this deadline, we may still decide to look at it.

We’ll need:

  • your name or business name
  • your case reference number (this will be on the decision letter)
  • what you disagree with and why
  • if relevant, what you think the correct amount of tax payable is and how you’ve calculated it

For a penalty review, we’ll also need:

  • issue date of the penalty
  • date that you filed your tax return
  • details of why you disagree with the penalty
  • if relevant, your reasonable excuse for late filing or payment

You should also tell us if you have any extra information, or if you think that we’ve missed something.

What happens next

The review usually takes up to 45 days, but this may change if agreed,

When we’ve finished, you’ll receive a letter to either affirm, amend or cancel the tax decision.

If you receive a penalty as a result of the review, you must pay this within 30 days from the issue date of the notice, unless you decide to appeal it.

Disagree with a review

You can ask the tax tribunal to hear your appeal, you must do this within 30 days of the review decision letter.