Section 83E(1)

This section applies if— HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3).

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