Section 83G(4)

In a case where HMRC are requested to undertake a review in accordance with section 83E— an appeal may not be made— unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date; any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date; if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the tribunal gives permission to do so.

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