Section 15E | Review out of time ^F1

(1)This section applies if—

(a)HMRC have offered a review of a decision under section 15A and P does not accept the offer within the time allowed under section 15C(1) or 15D(1); or

(b)a person who requires a review under section 15B does not notify HMRC within the time allowed under that section or section 15D(3).

(2)HMRC must review the decision if—

(a)after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,

(b)HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(c)HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

(3)HMRC shall not be required to review a decision under this section if Condition A is met (see sections 15B(3) and 15C(3)).

(4)HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision.