4. When you cannot request a review or appeal

We cannot review a tax decision if:

  • your appeal to the tribunal has not been withdrawn
  • you’ve entered an ongoing settlement agreement with us
  • you seek a review to amend your tax return whilst we’re enquiring it

You cannot appeal against a tax decision if:

  • a decision is not appealable
  • we’ve not finished reviewing a decision
  • we’re still enquiring your tax return
  • you’ve entered an ongoing settlement agreement with us

See further guidance on decisions that are appealable and non-appealable.