# The Customs Safety and Security (Penalty) Regulations 2019, Regulation 10: Offer of review

Extent: E+W+S+N.I.

(1) Where an appeal lies under regulation 9(1) in respect of a decision made by HMRC, HMRC must offer a person a review of their decision.
(2) The offer of the review must be made by notice given to the person or that person's representative at the same time as the demand notice is given to that person or that person's representative.

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Source: https://www.legislation.gov.uk/uksi/2019/121/regulation/10 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.