Taxes Management Act 1970 section 49H

Notifying appeal to tribunal after review offered but not accepted

Section 49H explains what happens when a taxpayer does not accept HMRC's offer to review a disputed matter, and how the taxpayer can instead take the appeal to the independent tax tribunal.

• Where HMRC have offered a review and the taxpayer has not accepted it, the taxpayer may refer the appeal to the tribunal instead
• The taxpayer must notify the tribunal within the 30-day acceptance period allowed for accepting the review
• If the 30-day acceptance period has already passed, the taxpayer can only notify the tribunal if the tribunal grants permission to do so late
• Once the appeal is notified to the tribunal, the tribunal will decide the disputed matter