Schedules
Schedule 14Administration of multinational top-up tax
Part 12Appeals and claims
58
1
The review is to be conducted as follows.
2
If the appellant required the review, HMRC must notify the appellant of HMRC’s view of the matter within—
a
the period of 30 days beginning with the day on which HMRC received notification of the requirement to review from the appellant, or
b
such longer period as is reasonable.
3
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
4
For the purpose of sub-paragraph (3), HMRC must, in particular, have regard to steps taken before the beginning of the review—
a
by HMRC in deciding the matter, and
b
by any person in seeking to resolve disagreement about the matter.
5
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.