# Finance Act 2021, Paragraph 5


(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.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.