Schedules

Schedule 14Administration of multinational top-up tax

Part 12Appeals and claims

58Reviews by HMRC

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.