Inheritance Tax Act 1984 section 223H

Notifying appeal to tribunal after review offered but not accepted

Section 223H deals with the right of an appellant to take their appeal to the tribunal when HMRC have offered a review of the matter but the appellant has not accepted that offer.

• Where HMRC have offered a review but the appellant has not accepted, the appellant may notify the appeal to the tribunal within the 30-day acceptance period.
• If the 30-day acceptance period has already ended, the appellant can only notify the appeal to the tribunal with the tribunal's permission.
• Once the appeal is notified to the tribunal, the tribunal will determine the matter in question.
• This route to the tribunal is not available if the appeal has already been notified to the court or the appropriate Lands tribunal.