Part III Insurance Premium Tax
Review and appeal
59CF1Review by HMRC
1
HMRC must review a decision if—
a
they have offered a review of the decision under section 59A, and
b
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
2
But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G.
3
HMRC must review a decision if a person other than P notifies them under section 59B.
4
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.