Section 40C | Review by HMRC ^F1

(1)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.

(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G.

(3)HMRC must review a decision if a person other than P notifies them under section 40B.

(4)HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.