Section 21C | Late review: award of relevant disability benefits ^F1F2

(1)The Commissioners for Her Majesty’s Revenue and Customs must review a relevant decision if they are notified (whether in writing or otherwise) within the period mentioned in subsection (3)—^F1F2

(a)of the identity of the person seeking a review;^F1F2

(b)of the decision in question; and^F1F2

(c)that the condition in subsection (2) is met.^F1F2

(2)The condition is that it has been determined that the person is entitled, whether in respect of themselves or a child for whom they are responsible, to a relevant disability benefit in respect of a tax year to which the relevant decision related.^F1F2

(3)The period is the period of one month beginning with the day on which the person’s claim for the benefit is determined in that person’s favour.^F1F2

(4)The sole purpose of a review under this section is to consider whether, as a result of the condition in subsection (2) being met, the relevant decision should—^F1F2

(a)be upheld;^F1F2

(b)be varied;^F1F2

(c)be cancelled.^F1F2

(5)The Commissioners must carry out the review as soon as is reasonably practicable.^F1F2

(6)When the review has been carried out, the Commissioners must give the person notice of the conclusion containing sufficient information to enable that person to know—^F1F2

(a)the conclusion on the review;^F1F2

(b)if the conclusion is that the relevant decision is varied, details of the variation, and^F1F2

(c)the reasons for the conclusion.^F1F2

(7)Where—^F1F2

(a)the Commissioners notify the person of further information or evidence that they may need for carrying out the review, and^F1F2

(b)that information or evidence is not provided to them by the date specified in the notice,^F1F2

the review may proceed without that information or evidence.

(8)In this section—^F1F2

“relevant decision” means a decision within section 38(1) or any variation of such a decision resulting from an appeal brought against it;

“relevant disability benefit”, in relation to any part of the United Kingdom, means—

armed forces independence payment;

attendance allowance;

disability assistance;

disability living allowance;

employment and support allowance;

housing benefit, where a pensioner or a disability premium is included;

incapacity benefit (whether short term or long term);

income support where a pensioner or a disability premium is included;

jobseeker’s allowance where a pensioner or a disability premium is included;

limited capability for work credit;

a mobility supplement or a constant attendance allowance where the supplement or benefit is paid in conjunction with a war pension or industrial injuries disablement benefit;

personal independence payment;

severe disablement allowance;

statutory sick pay.