Finance Act 2021

PART 2 U.K. Reviews

Offer of review U.K.

3 (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal in respect of the decision may be brought under paragraph 1. U.K.

(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 paragraph does not apply to the notification of the conclusions of a review.

Commencement Information

I1 Sch. 11 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 Sch. 11 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Right to require review U.K.

4 (1) Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if the person has not appealed to the appeal tribunal under that paragraph. U.K.

(2) A notification that such a person requires a review must be made within the period of 30 days beginning with the day on which that person became aware of the decision.

Commencement Information

I3 Sch. 11 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I4 Sch. 11 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Review by HMRC U.K.

5 (1) HMRC must review a decision if— U.K.

(a) they have offered a review of the decision under paragraph 3, and

(b) P notifies HMRC accepting the offer within the period of 30 days beginning with the date of the document notifying P of the decision.

(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 1.

(3) HMRC must also review a decision if a person other than P notifies them under paragraph 4.

(4) HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.

Commencement Information

I5 Sch. 11 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I6 Sch. 11 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Extensions of time for requiring review U.K.

6 (1) If under paragraph 3 HMRC have offered P a review of a decision, HMRC may within the period for requiring a review notify P that that period is extended. U.K.

(2) If under paragraph 4 another person may require HMRC to review a matter, HMRC may within the period for requiring a review notify the other person that that period is extended.

(3) If notice is given the period for requiring a review is extended to the end of the period of 30 days beginning with—

(a) the date of the notice, or

(b) any other date set out in the notice or a further notice.

(4) In this paragraph, “period for requiring a review” means—

(a) the period of 30 days referred to in—

(i) paragraph 5(1)(b)(in a case falling within sub-paragraph (1)), or

(ii) paragraph 4(2) (in a case falling within sub-paragraph (2)), or

(b) if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3).

Commencement Information

I7 Sch. 11 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I8 Sch. 11 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Review out of time U.K.

7 (1) This paragraph applies if— U.K.

(a) HMRC have offered a review of a decision under paragraph 3 and P does not accept the offer within the time allowed under paragraph 5(1)(b) or 6(3), or

(b) a person who requires a review under paragraph 4 does not notify HMRC within the time allowed under paragraph 4(2) or 6(3).

(2) HMRC must review the decision under paragraph 5 if—

(a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,

(b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring a review within the time allowed, and

(c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

(3) But HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.

Commencement Information

I9 Sch. 11 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I10 Sch. 11 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Nature of review etc U.K.

8 (1) This paragraph applies if HMRC are required to undertake a review under paragraph 5 or 7. U.K.

(2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3) For the purposes of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a) by HMRC in reaching the decision, and

(b) by any person in seeking to resolve disagreement about the decision.

(4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.

(5) The review may conclude that the decision is to be—

(a) upheld,

(b) varied, or

(c) cancelled.

(6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—

(a) the period of 45 days beginning with the relevant date, or

(b) such other period as HMRC and P, or HMRC and the other person, may agree.

(7) In sub-paragraph (6), “the relevant date” means—

(a) in a case falling within paragraph 3, the date HMRC received P's notification accepting the offer of a review,

(b) in a case falling within paragraph 4, the date HMRC received notification from another person requiring a review, or

(c) in a case falling within paragraph 7, the date on which HMRC decided to undertake the review.

(8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.

(9) If sub-paragraph (8) applies, HMRC must notify P, or the other person, of the conclusion which the review is treated as having reached.

Commencement Information

I11 Sch. 11 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I12 Sch. 11 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4