Search Legislation

Finance Act 2003

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: HMRC offer review

 Help about opening options

Alternative versions:

Status:

Point in time view as at 01/01/2013.

Changes to legislation:

Finance Act 2003, Cross Heading: HMRC offer review is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1HMRC offer reviewU.K.

Textual Amendments

36C(1)Sub-paragraphs (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.U.K.

(2)When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.

(3)If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with paragraph 36E.

(4)If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under paragraph 37(1) for the settlement of that matter.

(5)The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (4) applies.

(6)Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36H.

(7)HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—

(a)HMRC have already given a notification under this paragraph in relation to the matter in question,

(b)the appellant has given a notification under paragraph 36B in relation to the matter in question, or

(c)the appellant has notified the appeal to the tribunal under paragraph 36D.

(8)In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.]

Back to top

Options/Help