Nature of review
17.—(1) This regulation applies if HMRC must review a decision under regulation 14 or 16.
(2) The nature and extent of the review are to be such as HMRC consider appropriate in the circumstances.
(3) For the purpose of 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 into account any representations made by the person or representative to whom the offer of review was made, 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 the person or representative 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 may be agreed between HMRC and the person or representative.
(7) In paragraph (6), “relevant date” means—
(a)the date on which HMRC received notice from the person or representative accepting the offer of a review (in a case falling within regulation 14); or
(b)the date on which HMRC’s obligation to review the decision arose under regulation 16(2) (in a case falling within regulation 16).
(8) Where HMRC must review a decision but do not give notice of the conclusions within the period specified in paragraph (6), the review is to be treated as having concluded that the decision is upheld.
(9) If paragraph (8) applies, HMRC must give notice to the person or representative of the conclusions which the review is treated as having reached.