# The Customs Safety and Security (Penalty) Regulations 2019, Regulation 12: Review out of time

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

(1) This regulation applies if—
(a) HMRC have offered a person a review of a decision under regulation 10; and
(b) the person or that person's representative does not accept the offer within the time allowed under regulation 11(b).
(2) HMRC must review the decision under regulation 11 if—
(a) after the time allowed, the person or that person's representative makes a request to HMRC in writing for a review out of time;
(b) HMRC are satisfied that the person or that person's representative had a reasonable excuse for not accepting the offer within the time allowed;
(c) HMRC are satisfied that the person or that person's representative made the request without unreasonable delay after the excuse had ceased to apply; and
(d) the person or that person's representative has not appealed to the tribunal under regulation 9 before making the request for a review out of time.

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Source: https://www.legislation.gov.uk/uksi/2019/121/regulation/12 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.