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Finance Act 2021
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Review by HMRC
5(1)HMRC must review a decision if—
(a)they have offered a review of the decision under paragraph 3, and
(b)P notifies HMRC accepting the offer within the period of 30 days beginning with the date of the document notifying P of the decision.
(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 1.
(3)HMRC must also review a decision if a person other than P notifies them under paragraph 4.
(4)HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.
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