14AReview out of time

1

This section applies if—

a

a person may, under section 14(2), require HMRC to review a decision, and

b

the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3).

2

HMRC are required to carry out a review of the decision in either of the following cases.

3

The first case is where HMRC are satisfied that—

a

there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and

b

the notice given after the end of that period was given without unreasonable delay after that excuse ceased.

4

The second case is where—

a

HMRC are not satisfied as mentioned in subsection (3), and

b

the appeal tribunal, on application made by the person, orders HMRC to carry out a review.

5

A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.

6

Section 14(5) applies to notices given under this section as it applies to notices given under section 14.