Value Added Tax Act 1994 section 83D

Extensions of time

Section 83D allows HMRC to extend the standard 30-day time limits that apply when a VAT decision is being reviewed or when a person has the right to request a review.

• HMRC can extend the 30-day period for accepting or responding to a review offer by notifying the person concerned before the existing deadline expires.
• The same power to extend applies where a person has the right to require HMRC to review a matter — HMRC can notify that person that the deadline is being pushed back.
• When an extension notice is given, the new deadline becomes 30 days from the date of that notice, or 30 days from any other date specified in the notice or in a further notice.
• The extension can be applied more than once — each new notice resets the deadline, running from the date stated in the most recent notification.