689. Appeals; right of appeal.

An appeal1 may be brought against:

  1.  

    (1)     any amendment of a self-assessment2;

  2.  

    (2)     any conclusion stated or amendment made by a closure notice3;

  3.  

    (3)     any amendment of a partnership return4;

  4.  

    (4)     any assessment to tax which is not a self-assessment5.

Notice of an appeal under any of the above heads must be given to the relevant officer of Revenue and Customs in writing within 30 days of the specified