Part III Insurance Premium Tax
Review and appeal
59EF1Review out of time
1
This section applies if—
a
HMRC have offered a review of a decision under section 59A and P does not accept the offer within the time allowed under section 59C(1)(b) or 59D(3); or
b
a person who requires a review under section 59B does not notify HMRC within the time allowed under that section or section 59D(3).
2
HMRC must review the decision under section 59C if—
a
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
b
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
c
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
3
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.