Part 2 Reviews
Finance Act 2021 (2021 c 26) | Legislation

Part 2 Reviews

Offer of review

3

(1)     HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal in respect of the decision may be brought under paragraph 1.

(2)     The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3)     This paragraph does not apply to the notification of the conclusions of a review.

Right to require review

4

(1)     Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if the person has not appealed to the appeal tribunal under that paragraph.

(2)     A notification that such a person requires a review must be made within the period of 30 days beginning with the day on which that person became aware of the decision.

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

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