Tax Credits Act 2002 section 21B

Late application for a review

Section 21B sets out the conditions under which HMRC may allow a late application for a review of a tax credits decision, where the normal 30-day time limit in section 21A has been missed.

• HMRC has discretion to extend the 30-day deadline for requesting a review of a tax credits decision, but only if four specific conditions are all satisfied.
• The claimant must apply for the extension within 13 months of being notified of the original decision (or within 13 months of the decision date if no notification was required), explaining why the extension is needed.
• HMRC must be satisfied that special circumstances made it impracticable to apply within the normal time limit, and that granting the extension is reasonable in all the circumstances — with the expectation that the longer the delay, the more compelling the special circumstances must be.
• If HMRC refuses an application for an extension of time, that refusal is final and the application cannot be renewed.