{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-49C",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-49C.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/49C",
  "kind": "section",
  "number": "49C",
  "heading": "HMRC offer review",
  "text": "(1) Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.\n(2) When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.\n(3) If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.\n(4) If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.\n(5) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.\n(6) Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.\n(7) HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—\n(a) HMRC have already given a notification under this section in relation to the matter in question,\n(b) the appellant has given a notification under section 49B in relation to the matter in question, or\n(c) the appellant has notified the appeal to the tribunal under section 49D.\n(8) In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 49A-49I inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 30 (with Sch. 3 para. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 49A-49I applied (with modifications) by The Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I. 1999/1027), reg. 7(2) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 62)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 49A-49I applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 49A-49I applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 16(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Ss. 47C-57 applied (temp. until 30.4.2024) (with modifications in respect of s. 55) by Finance Act 2022 (c. 3), Sch. 10 para. 21(3)(4) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/49C",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}