Section 83C

HMRC must review a decision if— they have offered a review of the decision under section 83A, and P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G. HMRC must review a decision if a person other than P notifies them under section 83B. HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.

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