# Finance Act 2026, Paragraph 5: No review after appeal to the tribunal

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

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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/21/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-21/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.