ARTG6250 | Restoration decisions: arranging for a review: late review requests

If the customer writes to HMRC and asks for a review of a restoration decision after the 45 day time limit 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, 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 allow the request for review outside the 45 day time limit if

• the customer has a reasonable excuse, see ARTG6260, for not replying within the time limit, and

• the customer asked for a review without unreasonable delay after the excuse ended (Section 14A(3)(b) Finance Act 1994).

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

If the decision maker/review officer does not accept the customer’s late request for a review they should write to the customer, explaining the reasons for their decision.

The decision maker/review officer should also explain that the customer may apply to the tribunal to order HMRC to carry out a review and provide details of the Tax Tribunal website for more information about this (s 14A(4) FA 1994).