Finance (No. 2) Act 2023

Appeals of decisions: general

56 (1) The effect of a notice of appeal being given is that—

(a) a review may be conducted by HMRC into the matter to which the appeal relates;

(b) HMRC and the appellant may settle the appeal by agreement;

(c) the appeal may be determined by the tribunal;

(d) a payment of multinational top-up tax may be postponed pending determination of the appeal.

(2) But if—

(a) the appeal is an appeal under paragraph 55(1)(a) against an amendment of a self-assessment, and

(b) the appeal is made while an enquiry into the return is in progress,

sub-paragraphs (1)(a) and (c) do not apply in relation to the appeal until the enquiry is completed.

(3) See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.