Taxes Management Act 1970 section 49G

Notifying appeal to tribunal after review concluded

Section 49G sets out the rules and time limits for notifying an appeal to the tax tribunal once HMRC have completed their review of a tax decision, or where HMRC have failed to complete the review within the required timeframe.

• Once HMRC have concluded a review (or failed to conclude it in time), the taxpayer has a 30-day window to notify their appeal to the tribunal.
• If the 30-day post-review period has passed, the taxpayer can only notify the appeal to the tribunal if the tribunal grants permission to do so.
• Once the appeal is notified to the tribunal, the tribunal takes over and determines the matter in question.
• The 30-day period runs from the date of HMRC's review conclusions document, or, where HMRC were late in completing the review, it runs from the day after the original deadline expired and ends 30 days after the date of the late conclusions document.