Section 83C | Review by HMRC ^F1

(1)HMRC must review a decision if—

(a)they have offered a review of the decision under section 83A, and

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

(2)But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.

(3)HMRC must review a decision if a person other than P notifies them under section 83B.

(4)HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.