Section 83A

HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision. The offer of the review must be made by notice given to P at the same time as the decision is notified to P. This section does not apply to the notification of the conclusions of a review.

← 2 · All articles · 1 →

Source: legislation.gov.uk · retrieved 2026-07-28