Paragraph 56

(1)

The effect of a notice of appeal being given is that—

(a)

a review may be conducted by HMRC into the matter to which the appeal relates;

(b)

HMRC and the appellant may settle the appeal by agreement;

(c)

the appeal may be determined by the tribunal;

(d)

a payment of multinational top-up tax may be postponed pending determination of the appeal.

(2)

But if—

(a)

the appeal is an appeal under paragraph 55 (1)(a) against an amendment of a self-assessment, and

(b)

the appeal is made while an enquiry into the return is in progress,

sub-paragraphs (1)(a) and (c) do not apply in relation to the appeal until the enquiry is completed.

(3)

See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.