Part 12 Appeals and claims
United Kingdom
- 51Claims in relation to overpaid tax
- 52Paragraph 52
- 53Paragraph 53
- 54Paragraph 54
- 55Appeals of decisions: general
- 56Paragraph 56
- 57Reviews by HMRC
- 58Paragraph 58
- 59Paragraph 59
- 60Paragraph 60
- 61Settlement agreements
- 62Determination by tribunal
- 63Postponement of payment pending appeal
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Special provisions as to penalties