Paragraph 26B F1

(1)

HMRC must review a decision if—

(a)

they have offered a review of the decision under paragraph 26A, and

(b)

P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2)

But P may not notify acceptance of the offer if P has already appealed to the tribunal under paragraph 26F.

(3)

HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.

Annotations

F1: Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3