Part 7 Reviews and appeals

1. Right of appeal
2. Notice of appeal
3. Late notice of appeal
4. Steps that may be taken following notice of appeal
5. Right of appellant to require review
6. Offer of review by HMRC
7. Nature of review
8. Effect of conclusions of review
9. Notifying appeal to tribunal after appellant has required review
10. Notifying appeal to tribunal after HMRC have offered review
11. Interpretation of paragraphs 38 to 44
12. Settling of appeals by agreement
13. Appeal does not postpone recovery of tax
14. Application for payment of tax to be postponed
15. Agreement to postpone payment of tax
16. Assessments and self assessments
17. Tribunal determinations
18. Payment of tax where appeal has been determined
19. Payment of tax where there is a further appeal
20. References to “the tribunal”