Section 83E — Value Added Tax Act 1994: Review out of time

Review out of time 83E 1 This section applies if—

a HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or b a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3).

2 HMRC must review the decision under section 83C 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 review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.