Value Added Tax Act 1994 section 83C

Review by HMRC

Section 83C sets out when HMRC must carry out a review of a VAT decision and the circumstances in which a review cannot take place.

• Where HMRC have offered a review under section 83A, they must carry out that review if the taxpayer accepts the offer within 30 days of the date of the letter containing the offer.
• A taxpayer cannot accept an offer of review if they have already appealed the decision to the tax tribunal.
• HMRC must also review a decision if a different person (not the original taxpayer) requests a review under section 83B.
• No review can take place if anyone has already appealed the decision to the tax tribunal.