HMRC have offered a person a review of a decision under regulation 10; and

the person or that person’s representative does not accept the offer within the time allowed under regulation 11(b).

after the time allowed, the person or that person’s representative makes a request to HMRC in writing for a review out of time;

HMRC are satisfied that the person or that person’s representative had a reasonable excuse for not accepting the offer within the time allowed;

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

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.