Section 33E Nature of review etcF1C1
This section applies if HMRC are required to undertake a review under section 33B or 33D.
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
by HMRC in reaching the decision, and
by any person in seeking to resolve disagreement about the decision.
The review must take account of any representations made by P at a stage which gives HMRC a reasonable opportunity to consider them.
The review may conclude that the decision is to be—
upheld,
varied, or
cancelled.
HMRC must give P notice of the conclusions of the review and their reasoning within—
a period of 45 days beginning with the relevant date, or
such other period as HMRC and P may agree.
In subsection (6) “relevant date” means—
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 33A), or
the date on which HMRC decided to undertake the review (in a case falling within section 33D).
Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
If subsection (8) applies, HMRC must notify P of the conclusions which the review is treated as having reached.
Annotations
Textual amendments
- F1
Ss. 33A-33F 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. 364 (with Sch. 3 paras. 2-4)
Modifications
- C1
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Notes on Part 3
Modifications
- C1
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
- C2
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
Notes on Appeals and reviews
Textual amendments
- F1
S. 33 crossheading substituted (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. 362 (with Sch. 3 paras. 2-4)