ARTG4300 | Review of direct and indirect taxes decisions: Arranging for a review: Late acceptance of a review offer

If the customer replies to accept 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 contacted HMRC Legal Group directly to accept our offer of review, the review officer should refer the case back to the decision maker to decide whether to accept the late review request.

It is the decision maker’s responsibility to consider the late review request and the review officer will only do so exceptionally.

We must 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 office thinks that the customer's late acceptance of the review offer should not be accepted they should tell them in writing. In cases where the Decision Maker is in doubt whether or not to accept a late review request, it is suggested HMRC Legal Group are contacted for advice.

Standard template wording for refusing a customer’s late review acceptance can be found in ARTG15000.

The customer cannot appeal against a refusal to review a case. But they can ask the tribunal for permission to make a late appeal. The decision maker/review officer should draw the customer's attention to this when refusing their late review acceptance.