SCHEDULES

SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 7Reviews and appeals

Steps that may be taken following notice of appeal

38

1

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

2

In such a case—

a

the appellant may notify HMRC that it requires them to review the matter in question (see paragraph 39),

b

HMRC may notify the appellant of an offer to review the matter in question (see paragraph 40), or

c

the appellant may notify the appeal to the tribunal.

3

If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

4

See paragraphs 43 and 44 for provision about the circumstances in which an appeal may be notified to the tribunal after a review has been required by the appellant or offered by HMRC.

5

This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 46(1) and (2) (settling of appeals by agreement).