SCHEDULES
SCHEDULE 13Joint and several liability of company directors etc
Right of review
11
1
Where—
a
an individual is given a joint liability notice or a notice under paragraph 2(10) or 5(9), and
b
before the end of the permitted period the individual communicates to HMRC written acceptance of the offer of a review contained in the notice,
HMRC must review the decision to give the notice.
2
For the purposes of this paragraph “the permitted period” begins with the day on which the notice mentioned in sub-paragraph (1)(a) is given, and ends—
a
with the 30th day after that day, or
b
if HMRC give the individual a further notice specifying a later day (an “extension notice”), with that day.
3
An extension notice—
a
must be given before the permitted period would (but for the notice) have expired;
b
must specify a day that is at least 30 days after the date of the extension notice;
c
may be given even if one or more extension notices have already been given.
4
If the individual does not accept the offer of a review within the permitted period, HMRC must nevertheless review the decision in question if—
a
after the end of the permitted period, the individual gives HMRC a notice requesting a review out of time, and
b
HMRC are satisfied that the individual had a reasonable excuse for not accepting the offer within the permitted period, and that the individual made the request without unreasonable delay after the excuse ceased to apply.
5
HMRC are not required to undertake or continue a review under this paragraph if the individual appeals under paragraph 13 against the notice in question.