Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 8 U.K. Digital services tax: returns, enquiries, assessments and appeals

PART 8 U.K. Appeals against HMRC decisions on tax

Steps that may be taken following notice of appeal U.K.

36 (1) This paragraph applies if notice of appeal has been given to HMRC. U.K.

(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).