# Finance Act 2026, Paragraph 3: Time to accept offer of review

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

(1) Where HMRC have offered a person a review of a decision under paragraph 2, the person may accept the offer by notice to HMRC within the period of 30 days beginning with the day on which notice of the offer was issued.
(2) An officer of Revenue and Customs may by notice extend the period within which a person may accept the offer to—
(a) the end of the period of 30 days beginning with the date of the notice, or
(b) any other date set out in the notice or a further notice.
(3) But an officer may not give a notice under sub-paragraph (2) after the period within which a person may accept the offer has ended.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/21/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-21/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.