SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 8Appeals against HMRC decisions on tax
Steps that may be taken following notice of appeal
36
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 the appellant requires HMRC to review the matter in question (see paragraph 37),
b
HMRC may notify the appellant of an offer to review the matter in question (see paragraph 38), or
c
the appellant may notify the appeal to the tribunal.
3
This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 44(1) and (2) (settling of appeals by agreement).