Paragraph 5 No review after appeal to the tribunalI1I2
United Kingdom
Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:
- Sch. 21 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 2 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 3 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 4 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 5 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 6 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 7 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 8 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 9 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 10 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(b)
- Sch. 21 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 2 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 3 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 4 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 5 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 6 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 7 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 8 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 9 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 10 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(c)
- Sch. 21 para. 1 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 2 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 3 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 4 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 5 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 6 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 7 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 8 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 9 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
- Sch. 21 para. 10 coming into force by Finance Act 2026 (Registration of Tax Advisers) (Appointed Days and Transitional Provision) 2026 reg. 4(1)(d)
Where HMRC have offered a person a review of a decision under paragraph 2, the person may not accept the offer under paragraph 3 or 4 if they have appealed to the tribunal against the decision.
Annotations
Commencement
- I1
Sch. 21 para. 5 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3
- I2
Sch. 21 para. 5 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)