Section 33D Review out of timeC1

(1)

F1This section applies if—

(a)

HMRC have offered a review of a decision under section 33A, and

(b)

P does not accept the offer within the time allowed under section 33B(1)(b) or 33C(2).

(2)

HMRC must review the decision under section 33B 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 section 33F in respect of the decision.

Annotations

F1: Ss. 33A-33F 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. 364 (with Sch. 3 paras. 2-4)