Regulation 14 Review by HMRC
(1)
Subject to paragraphs (2) and (3), HMRC must review a decision if—
(a)
they have offered a review of the decision under regulation 13; and
(b)
the person or representative to whom the offer was made notifies HMRC accepting the offer within the period of 30 days beginning with the date of the notice of the offer.
(2)
The person or representative may not notify acceptance of the offer if an appeal has been made to the tribunal under regulation 12.
(3)
HMRC may not review the decision if an appeal has been made to the tribunal under regulation 12.