Commentary on Sections Reviews and Appeals Section 58: Extension of time limit for applications for review
257.Section 58 allows the Commissioners for HMRC to extend the time limit within which a person can request a review of a decision. If a person wants to be granted an extension of time they must apply to the Commissioners 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.
258.The Commissioners 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.
259.Subsection (4) provides that a person cannot make another application if the Commissioners refuse their application for an extension to the time limit.