SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 8Appeals against HMRC decisions on tax
39Nature of review
1
2
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
3
For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
a
by HMRC in deciding the matter in question, and
b
by any person in seeking to resolve disagreement about the matter in question.
4
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
5
The review may conclude that HMRC’s view of the matter in question is to be—
a
upheld,
b
varied, or
c
cancelled.
6
HMRC must notify the appellant of the conclusions of the review and their reasoning within—
a
the period of 45 days beginning with the relevant day, or
b
such other period as may be agreed.
7
In sub-paragraph (6) “relevant day” means—
a
in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question;
b
in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.
8
If HMRC do not give notice of the conclusions of the review within the period specified in sub-paragraph (6), the review is treated as having concluded that HMRC’s view of the matter in question is upheld.
9
If sub-paragraph (8) applies, HMRC must notify the appellant of the conclusions which the review is treated as having reached.