PART 8E+WREVIEWS AND APPEALS

CHAPTER 2E+WREVIEWS

173Requesting a reviewE+W

(1)A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.

(2)A notice of request must set out the grounds for review.

(3)But a person may not give a notice of request if subsection (4), (5) or (6) applies.

(4)This subsection applies where—

(a)the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and

(b)the enquiry has not yet been completed.

(5)This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.

(6)This subsection applies where the person—

(a)has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and

(b)has not given notice of withdrawal from the agreement under section 184(4).

(7)This section does not prevent an appealable decision from being dealt with in accordance with section 184.