Paragraph 54 The review

United Kingdom

(1)

This paragraph applies if an officer of Revenue and Customs is required to undertake a review under paragraph 51 or 53.

(2)

The nature and extent of the review are to be such as appear appropriate to the officer in the circumstances.

(3)

For the purposes of sub-paragraph (2), the officer must have regard to steps taken before the beginning of the review by—

(a)

the decision-maker in reaching the decision, and

(b)

any person in seeking to resolve disagreement about the decision.

(4)

The review must take account of any representations made by the person requiring the review, at a stage which gives the officer a reasonable opportunity to consider them.

(5)

The review may conclude that the decision is to be—

(a)

upheld,

(b)

varied, or

(c)

cancelled.

(6)

The officer must give the person who required the review notice of the conclusions of the review and their reasoning before the end of—

(a)

the period of 45 days beginning with the relevant date, or

(b)

such other period as the officer and the person who required the review may agree.

(7)

In sub-paragraph (6), “the relevant date” means—

(a)

in a case falling within paragraph 49, the date HMRC received the person’s notification accepting the offer of a review,

(b)

in a case falling within paragraph 50, the date HMRC received notification from the person requiring a review, or

(c)

in a case falling within paragraph 53, the date on which the officer decided they were under a duty to undertake the review.

(8)

Where an officer of Revenue and Customs is required to undertake a review but does not give notice of the conclusions within the period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.

(9)

If sub-paragraph (8) applies, the officer must notify the person who required the review of the conclusion which the review is treated as having reached.