Section 83E(2)

HMRC must review the decision under section 83C if— after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, 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 HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

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Source: legislation.gov.uk · retrieved 2026-07-28