PART VIII ADMINISTRATION AND COLLECTION

Determinations and appeals

F1223AAppeal: HMRC review or determination by tribunal

(1)

This section applies if notice of appeal has been given to HMRC.

(2)

In such a case—

(a)

the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 223B),

(b)

HMRC may notify the appellant of an offer to review the matter in question (see section 223C), or

(c)

the appellant may notify the appeal to the tribunal (see section 223D).

(3)

See sections 223G and 223H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.