Reviews by HMRCU.K.
60(1)In paragraphs 57 to 59, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a)notification by HMRC of an offer of review (and of their view of the matter) under paragraph 57;
(b)notification of HMRC's view under paragraph 58(2)(a);
(c)notification of the conclusions of a review under paragraph 59(2) or (5).
(2)But if any such notification is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.
(3)A notification in connection with a review must be given in writing.