Introduction and the law: the law on security: Value Added Tax: taxable person’s right to a review
Under the provisions of section 83A of the Value Added Tax Act 1994 HMRC must offer a review of the decision to require security.
83A Offer of review
(1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision.
(2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3) This section does not apply to the notification of the conclusions of a review.
83C Review by HMRC
(1) HMRC must review a decision if -
(a) They have offered a review of the decision under section 83A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.