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Paragraph 49 Offer of a review to a person notified of a decision

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

HMRC must offer a person (P) who has been notified of a decision that they may appeal against a review of the decision.

(2)

The offer of a review must be made by notice given to P at the same time as the decision is notified to P.

(3)

P has a period of 30 days, beginning with the date of the document notifying P of the decision, to accept the offer (if P chooses to) by notifying HMRC.

(4)

The offer is to be treated as withdrawn if P has appealed against the decision.

(5)

This paragraph does not apply in relation to a decision consisting of a conclusion of a review.