PART 8REVIEWS AND APPEALS

CHAPTER 2REVIEWS

I1173Requesting a review

1

A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.

2

A notice of request must set out the grounds for review.

3

But a person may not give a notice of request if subsection (4), (5) or (6) applies.

4

This subsection applies where—

a

the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and

b

the enquiry has not yet been completed.

5

This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.

6

This subsection applies where the person—

a

has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and

b

has not given notice of withdrawal from the agreement under section 184(4).

7

This section does not prevent an appealable decision from being dealt with in accordance with section 184.