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Paragraph 2 Offer of reviewI1I2

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 a review of a decision that has been notified to the person if an appeal against the decision may be brought under paragraph 1.

(2)

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

(3)

This paragraph does not apply in relation to—

(a)

a decision mentioned in paragraph 1(g) or (h) (temporary relief from suspension of registration pending review or appeal: cases other than amount of tax etc overdue), or

(b)

a decision consisting of a conclusion of a review under this Schedule.

Annotations

Commencement

I1

Sch. 21 para. 2 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I2

Sch. 21 para. 2 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)