Paragraph 57 Bringing of appeals
United Kingdom
An appeal under paragraph 48 is to be made to the tribunal before—
the end of the period of 30 days beginning with—
in a case where P is the appellant, the date of the document notifying P of the decision to which the appeal relates, or
in a case where a person other than P is the appellant, the day on which that person becomes aware of the decision, or
if later, the end of the period in which the appellant may accept or require a review (see paragraph 49(3) or 50(3)), including as extended under paragraph 52.
But this is subject to sub-paragraphs (3) to (5).
In a case where a review of the decision has been required under paragraph 51—
an appeal may not be made until the conclusion date, and
any appeal is to be made within the period of 30 days beginning with that date.
In a case where a review of the decision has been requested under paragraph 53—
an appeal may not be made—
unless an officer of Revenue and Customs has notified the person who requested the review as to whether or not a review will be undertaken, and
if an officer of Revenue and Customs has notified that person that a review will be undertaken, before the conclusion date;
any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;
if an officer of Revenue and Customs has notified the person who requested the review that a review will not be undertaken, an appeal may be made only if the tribunal gives permission to do so.
In a case where paragraph 54(8) applies, any appeal is to be made at any time in the period beginning with the end of the applicable period in paragraph 54(6) and ending with the date 30 days after the conclusion date.
An appeal may be made after the end of any period specified by this paragraph if the tribunal gives permission to do so.
In this paragraph, “conclusion date” means the date of the document notifying the conclusions of the review.