# The Customs Safety and Security (Penalty) Regulations 2019, Regulation 11: Review by HMRC

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

HMRC must review a decision if—
(a) they have offered a review of the decision under regulation 10;
(b) the person or that person's representative notifies HMRC accepting the offer within the period of 30 days beginning with the date of the document containing the notification of the offer; and
(c) the person or that person's representative has not appealed to the tribunal under regulation 9 before notifying HMRC of acceptance of the offer.

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Source: https://www.legislation.gov.uk/uksi/2019/121/regulation/11 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.