Schedules

Schedule 14Administration of multinational top-up tax

Part 12Appeals and claims

59Reviews by HMRC

1

The review may conclude that HMRC's view of the matter (as notified to the appellant under paragraph 57(4) or 58(2)) is to be—

a

upheld,

b

varied, or

c

cancelled.

2

HMRC must notify the appellant of the conclusions of the review and the reasoning for those conclusions within—

a

the period of 45 days beginning with the relevant day, or

b

such other period as may be agreed.

3

In sub-paragraph (2) “relevant day” means—

a

in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC's view of the matter;

b

in a case where HMRC offered the review, the day when HMRC received notification of the appellant's acceptance of the offer.

4

If HMRC do not give notice of the conclusions of the review within the period specified in sub-paragraph (3), the review is treated as having concluded that HMRC's view of the matter in question is upheld.

5

If sub-paragraph (4) applies, HMRC must notify the appellant of the conclusions which the review is treated as having reached.

6

The conclusions of a review are to be treated as if they were contained in a settlement agreement under paragraph 61, but the right to withdraw from such an agreement does not apply in relation to that notional agreement.

7

Sub-paragraph (6) does not apply to the matter if, or to the extent that, the appellant notifies the appeal to the tribunal.

8

The appellant may notify the appeal to the tribunal—

a

within the post-review period;

b

after the end of that period only if the tribunal gives permission.

9

The post-review period is—

a

if HMRC has notified the appellant of the conclusions of the review in accordance with sub-paragraph (2), the period of 30 days beginning with that notice;

b

if HMRC has not so notified the appellant, the period beginning with the day following the last day of the period specified in sub-paragraph (2) and ending 30 days after the date on which HMRC gives notice in accordance with sub-paragraph (5).