In this guide
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- your appeal to the tribunal has not been withdrawn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.