Section 40C Review by HMRC

(1)

F1HMRC must review a decision if—

(a)

they have offered a review of the decision under section 40A, 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 appeal tribunal under section 40G.

(3)

HMRC must review a decision if a person other than P notifies them under section 40B.

(4)

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.

Annotations

F1: Ss. 40A-40G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 304 (with Sch. 3 paras. 2-4)