# Finance Act 2026, Paragraph 2: Offer of review

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/21/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-21/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.