Regulation 9D Review out of timeF1

(1)

This regulation applies if—

(a)

HMRC have offered a review of a decision under regulation 9A, and

(b)

P does not accept the offer within the time allowed under regulation 9B(1)(b) or 9C(2).

(2)

HMRC must review the decision under regulation 9B 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 appeal tribunal under regulation 9F in respect of the decision.

Annotations

F1: Regs. 9A-9F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 124 (with Sch. 3 paras. 2-4)