# Finance Act 2003, Section 33D: Review out of time


(1) This 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/33D (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-33D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.