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.