Part VReviews and Appeals
F183CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 83A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.
(3)
HMRC must review a decision if a person other than P notifies them under section 83B.
(4)
HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.