Paragraph 6 ReviewI1I2
United Kingdom
An officer of Revenue and Customs must review the decision.
The nature and extent of the review are to be such as appear appropriate to the officer in the circumstances.
The review must take account of any representations made by the person at a stage which gives the officer a reasonable opportunity to consider them.
The review may conclude that the decision is to be—
upheld,
varied, or
cancelled.
The officer must give the person notice of the conclusions of the review and their reasoning before the end of—
the period of 45 days beginning with the day on which HMRC received notice of the person’s acceptance of the offer to review the decision, or
such other period as the officer and the person may agree.
Where an officer of Revenue and Customs is required to undertake a review but does not give notice of the conclusions within the period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.
If sub-paragraph (7) applies, an officer of Revenue and Customs must notify the person of the conclusion which the review is treated as having reached.
Annotations
Commencement
- I1
Sch. 21 para. 6 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3
- I2
Sch. 21 para. 6 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)