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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Review of direct and indirect taxes decisions: Arranging for a review: Late acceptance of a review offer

If the customer replies to our offer of a review after the 30 day period for accepting the offer has expired, the decision maker should consider the reasons the customer has given as to why their reply is late. If the customer has replied directly to the review team, it may be appropriate for the review officer to consider the customer’s reasons.

We should accept a request for a review outside the 30 day time limit if

  • there was a reasonable excuse, see ARTG2250 for not replying within the time limit, and
  • the customer asked for a review without unreasonable delay after the excuse ceased

The decision maker/ review officer should take a reasonable approach when considering late review offer acceptances.

If the decision maker / review officer decides to accept the customer’s request for a review they should write to tell the customer that they accept their review request outside the time limit.

If the decision maker / review officer thinks that the customer’s late acceptance of the review offer should not be accepted they should tell them in writing. But before doing so the decision maker, if they have considered the review request should contact the appropriate review team for advice. These cases are expected to be rare.

Direct taxes

The customer cannot appeal against a refusal to review a case. But they can ask the tribunal to accept a late notice of appeal. The decision maker / review officer should draw the customer’s attention to this when refusing their late review acceptance.

Indirect taxes

Late review requests notified to HMRC before 1 June 2014

The customer cannot appeal against a refusal to review a case. But they can appeal to the tribunal against HMRC’s original decision within 30 days of the date of the letter HMRC sent refusing a review. After the 30 days have expired, they can ask the tribunal to accept a late notice of appeal. The decision maker / review officer should draw the customer’s attention to this when refusing their late review acceptance.

Late review requests notified to HMRC on or after 1 June 2014

The customer cannot appeal against a refusal to review a case. But they can ask the tribunal to accept a late notice of appeal. The decision maker/review officer should draw the customer’s attention to this when refusing their late review acceptance.