Inheritance Tax Act 1984 section 223G

Notifying appeal to tribunal after review concluded

Section 223G sets out the rules and time limits for notifying an appeal to the tax tribunal once HMRC have completed (or failed to complete) a review of their decision.

• Once HMRC have issued their review conclusions (or the review period has expired without conclusions being issued), the appellant has a 30-day post-review period in which to notify the appeal to the tribunal.
• If the 30-day post-review period has passed, the appellant can only notify the appeal to the tribunal with the tribunal's permission.
• Once the appeal is notified to the tribunal, it is the tribunal that decides the matter in question.
• The right to notify the appeal to the tribunal is not available if the appeal has already been referred to the court or the appropriate Lands tribunal.