12 Review out of time
1 This regulation applies if—
(a) HMRC have offered a person a review of a decision under regulation 10; and
(b) the person or that person's representative does not accept the offer within the time allowed under regulation 11(b).
2 HMRC must review the decision under regulation 11 if—
(a) after the time allowed, the person or that person's representative makes a request to HMRC in writing for a review out of time;
(b) HMRC are satisfied that the person or that person's representative had a reasonable excuse for not accepting the offer within the time allowed;
(c) HMRC are satisfied that the person or that person's representative made the request without unreasonable delay after the excuse had ceased to apply; and
(d) the person or that person's representative has not appealed to the tribunal under regulation 9 before making the request for a review out of time.
Reg. 12 in force at 20.2.2019, see reg. 1