TFC71350 - Review of decision: extension of time limits for applications for review

Childcare Payments Act 2014, section 58(1)

HMRC may extend the time limit within which a person can request a review of a decision.

Childcare Payments Act 2014, section 58(2)

If a person wants to be granted an extension of time, they must apply to HMRC within 6 months of the end of the period in which they should have asked for a review, setting out the reasons for their application.

Childcare Payments Act 2014, section 58(3)

HMRC may extend the time limit if they are satisfied that there were special circumstances that meant it was not practicable for the person to request a review within 30 days of being notified of the decision, and that it is reasonable to allow that extension.

Childcare Payments Act 2014, section 58(4)

A person cannot make another application if HMRC refuse their application for an extension to the time limit. There is no appeal against a refusal to extend the time limit for a review.