Section 15E Review out of timeC7C8C9C10C11C12F1C1C2C3C4C5C6
This section applies if—
HMRC have offered a review of a decision under section 15A and P does not accept the offer within the time allowed under section 15C(1) or 15D(1); or
a person who requires a review under section 15B does not notify HMRC within the time allowed under that section or section 15D(3).
HMRC must review the decision if—
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
HMRC shall not be required to review a decision under this section if Condition A is met (see sections 15B(3) and 15C(3)).
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision.
Annotations
Textual amendments
- F1
Ss. 15A-15F 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. 1 para. 202 (with Sch. 3 paras. 2-4)
Modifications
- C1
Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 2(3)(4)
- C2
Ss. 14-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 182(3), 198(1) (with Sch. 29)
- C3
Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 6(4)(5)
- C4
Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 4(3)(4)
- C5
Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 7(3)(4)
- C6
Ss. 15C-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(1), 198(1) (with Sch. 29)
- C7
Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)
- C8
Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch.
- C9
Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7
- C10
Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
- C11
Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)
- C12
Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch.
Notes on Chapter II
Modifications
- C1
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5
- C2
Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)
- C3
Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)
- C10
Pt. 1 Ch. 2 applied (with modifications) (8.11.2021) by S.I. 2010/593, reg. 85F (as inserted by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 7(2); and as amended (3.3.2025) by S.I. 2024/1262, regs. 1(2), 4(11))