Part 3Taxes and duties on importation and exportation: penalties

Appeals and reviews

F133BReview by HMRC

(1)

  HMRC must review a decision if—

(a)

they have offered a review of the decision under section 33A, 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 33F.

(3)

HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.