605. Representations from the taxpayer.

On receipt of a notice issued by a designated HMRC officer1, the taxpayer has 45 days from the date of that notice to submit representations2, although that period may, on request by the taxpayer, be extended by the designated officer3. If by the end of that period no representations have been received, the designated HMRC officer must refer the matter to the GAAR Advisory Panel4. If representations are received, the officer must consider them but if, after considering those representations, he is still of the view that there is a tax advantage arising from abusive tax arrangements that should