Related Commentary  Related HMRC Manuals

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).

83E(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,

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