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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Appeals and reviews: reviews: late review request

If a person accepts the offer of review outside the 30 day time limit, see ARTG4300.

If the decision maker or review officer thinks that the person’s late acceptance of the review offer should not be accepted they should consult with the Central Review Appeals Unit (CRAU) before issuing the Review refusal letter.

If we do not agree the person’s late request for a review, they can make a late appeal to the tribunal.