Paragraph 26D F1

(1)

This paragraph applies if—

(a)

HMRC have offered a review of a decision under paragraph 26A, and

(b)

P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).

(2)

HMRC must review the decision under paragraph 26B if—

(a)

after the time allowed, P notifies HMRC in writing requesting a review out of time,

(b)

HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(c)

HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.

(3)

HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.

Annotations

F1: Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3