Taxes Management Act 1970 section 49B

Appellant requires review by HMRC

Section 49B sets out the process by which a taxpayer who has appealed a decision can require HMRC to carry out a formal review of the matter under dispute.

• A taxpayer can notify HMRC that they want the disputed matter to be reviewed, and HMRC must then provide their view of the matter within 30 days (or a longer reasonable period).
• HMRC must carry out the review in accordance with the procedures set out in section 49E of the Act.
• A taxpayer cannot request a review if they have already done so, if HMRC has already offered a review, or if the appeal has already been referred to the tribunal.
• The 30-day deadline for HMRC to respond runs from the day they receive the taxpayer's notification requesting the review.