- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2024)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 06/04/2024.
There are currently no known outstanding effects for the Finance Act 2021, PART 2.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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.U.K.
(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.
Commencement Information
I1Sch. 11 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 11 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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.U.K.
(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.
Commencement Information
I3Sch. 11 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4Sch. 11 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
5(1)HMRC must review a decision if—U.K.
(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 with the date of the document notifying P of the decision.
(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 1.
(3)HMRC must also review a decision if a person other than P notifies them under paragraph 4.
(4)HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.
Commencement Information
I5Sch. 11 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I6Sch. 11 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
6(1)If under paragraph 3 HMRC have offered P a review of a decision, HMRC may within the period for requiring a review notify P that that period is extended.U.K.
(2)If under paragraph 4 another person may require HMRC to review a matter, HMRC may within the period for requiring a review notify the other person that that period is extended.
(3)If notice is given the period for requiring a review is extended to the end of the period of 30 days beginning with—
(a)the date of the notice, or
(b)any other date set out in the notice or a further notice.
(4)In this paragraph, “period for requiring a review” means—
(a)the period of 30 days referred to in—
(i)paragraph 5(1)(b)(in a case falling within sub-paragraph (1)), or
(ii)paragraph 4(2) (in a case falling within sub-paragraph (2)), or
(b)if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3).
Commencement Information
I7Sch. 11 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I8Sch. 11 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
7(1)This paragraph applies if—U.K.
(a)HMRC have offered a review of a decision under paragraph 3 and P does not accept the offer within the time allowed under paragraph 5(1)(b) or 6(3), or
(b)a person who requires a review under paragraph 4 does not notify HMRC within the time allowed under paragraph 4(2) or 6(3).
(2)HMRC must review the decision under paragraph 5 if—
(a)after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring a review within the time allowed, and
(c)HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)But HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.
Commencement Information
I9Sch. 11 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I10Sch. 11 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
8(1)This paragraph applies if HMRC are required to undertake a review under paragraph 5 or 7.U.K.
(2)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)For the purposes of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)by HMRC in reaching the decision, and
(b)by any person in seeking to resolve disagreement about the decision.
(4)The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)The review may conclude that the decision is to be—
(a)upheld,
(b)varied, or
(c)cancelled.
(6)HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)the period of 45 days beginning with the relevant date, or
(b)such other period as HMRC and P, or HMRC and the other person, may agree.
(7)In sub-paragraph (6), “the relevant date” means—
(a)in a case falling within paragraph 3, the date HMRC received P's notification accepting the offer of a review,
(b)in a case falling within paragraph 4, the date HMRC received notification from another person requiring a review, or
(c)in a case falling within paragraph 7, the date on which HMRC decided to undertake the review.
(8)Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.
(9)If sub-paragraph (8) applies, HMRC must notify P, or the other person, of the conclusion which the review is treated as having reached.
Commencement Information
I11Sch. 11 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I12Sch. 11 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys