SG15410 | Introduction and the law: the law on security: Aggregates Levy: person’s right to a review

Under the provisions of section 40A of the Finance Act 2001 HMRC must offer a review of the decision to require security, further security and the amount and manner of providing any security.

40A Offer of review

(1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 40 in respect of the decision.

(2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3) This section does not apply to the notification of the conclusions of a review.

40C Review by HMRC

HMRC must review a decision if -

(a) they have offered a review of the decision under section 40A, and

(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.