Schedules

Schedule 14Administration of multinational top-up tax

Part 12Appeals and claims

56

1

The effect of a notice of appeal being given is that—

a

a review may be conducted by HMRC into the matter to which the appeal relates;

b

HMRC and the appellant may settle the appeal by agreement;

c

the appeal may be determined by the tribunal;

d

a payment of multinational top-up tax may be postponed pending determination of the appeal.

2

But if—

a

the appeal is an appeal under paragraph 55(1)(a) against an amendment of a self-assessment, and

b

the appeal is made while an enquiry into the return is in progress,

sub-paragraphs (1)(a) and (c) do not apply in relation to the appeal until the enquiry is completed.

3

See also paragraph 67 for special provision relating to the appeal of a penalty under paragraph 42, 43 or 46.