58(1)The review is to be conducted as follows.
(2)If the appellant required the review, HMRC must notify the appellant of HMRC’s view of the matter within—
(a)the period of 30 days beginning with the day on which HMRC received notification of the requirement to review from the appellant, or
(b)such longer period as is reasonable.
(3)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(4)For the purpose of sub-paragraph (3), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)by HMRC in deciding the matter, and
(b)by any person in seeking to resolve disagreement about the matter.
(5)The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.