Regulation 16Z3 Notifications of receipt and determination of a claim for repayment or remissionF1
Notification of receipt of the claim for repayment or remission must be given by HMRC to the claimant—
as soon as practicable after the date on which HMRC receive the claim; and
in any event, by no later than the expiry of the period of 30 days beginning with that date.
Notification that HMRC have determined to grant or refuse a claim for repayment or remission must be given to the claimant, and HMRC must do so—
as soon as practicable after the date on which notification is given under paragraph (1) or treated as given under regulation 16Z7(2); and
in any event, by no later than the expiry of—
the period of 120 days beginning with that date; or
an extended period, not exceeding 30 days, beginning with the day when the period of 120 days expires, where HMRC need an extension in order to reach a determination.
HMRC must notify the claimant within the period of 120 days of any such extended period which HMRC need.
Reasons for a refusal of a claim for repayment or remission must be given with the notification of the determination.
Where HMRC fail to comply with paragraph (1) or (2), the claim is to be treated as refused.