Section 33D — Finance Act 2003: Review out of time

Review out of time 33D 1 This section applies if—

a HMRC have offered a review of a decision under section 33A, and b P does not accept the offer within the time allowed under section 33B(1)(b) or 33C(2).

2 HMRC must review the decision under section 33B if—

a after the time allowed, P notifies HMRC in writing requesting a review out of time, b HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and c HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.

3 HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.