Inheritance Tax Act 1984 section 223A

Appeal: HMRC review or determination by tribunal

Section 223A sets out the options available to an appellant and to HMRC once a notice of appeal against an inheritance tax decision has been given to HMRC.

• Once notice of appeal has been given to HMRC, there are three possible routes the appeal can take
• The appellant can ask HMRC to carry out a formal review of the matter in question
• HMRC can offer to review the matter, which the appellant may then accept or decline
• The appellant can refer the appeal directly to the tribunal for determination