Paragraph 5 I1 I2

(1)

HMRC must review a decision if—

(a)

they have offered a review of the decision under paragraph 3, and

(b)

P notifies HMRC accepting the offer within the period of 30 days beginning with the date of the document notifying P of the decision.

(2)

But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 1.

(3)

HMRC must also review a decision if a person other than P notifies them under paragraph 4.

(4)

HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.

Annotations

I1: Sch. 11 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2: Sch. 11 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4