# Finance Act 2026, Paragraph 49: Offer of a review to a person notified of a decision

Extent: E+W+S+N.I.

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(4) The offer is to be treated as withdrawn if P has appealed against the decision.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

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/49 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.