Change 1 Article Choose an article Title and introductory text 1 Value added tax. 2 Rate of VAT. 3 Taxable persons and registration. 3A Supplies of electronic, telecommunication and broadcasting services: special accounting schemes 4 Scope of VAT on taxable supplies. 5 Meaning of supply: alteration by Treasury order. 5A Supplies of goods facilitated by online marketplaces: deemed supply 6 Time of supply. 7 Place of supply of goods. 7AA Reverse charge on goods supplied from abroad 7A Place of supply of services 8 Reverse charge on supplies received from abroad. 9 Place where supplier or recipient of services belongs. 9A Reverse charge on gas , electricity, heat or cooling... 10 Scope of VAT on acquisitions from member States. 11 Meaning of acquisition of goods from another member State. 12 Time of acquisition. 13 Place of acquisition. 14 Acquisitions from persons belonging in other member States. 14A Call-off stock arrangements 15 Meaning of “importation of goods” into the United Kingdom 16 Application of customs enactments 16A Postal packets 17 Free zone regulations. 18 Place and time of ... supply. 18A Fiscal warehousing. 18B Fiscally warehoused goods: relief. 18C Warehouses and fiscal warehouses: services. 18D Removal from warehousing: accountability. 18E Deficiency in fiscally warehoused goods. 18F Sections 18A to 18E: supplementary. 19 Value of supply of goods or services. 20 Valuation of acquisitions from other member States. 21 Value of imported goods. 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 Value of supplies involving relevant machine games 23A Meaning of “relevant machine game” 24 Input tax and output tax. 25 Payment by reference to accounting periods and credit for input tax against output tax. 26 Input tax allowable under section 25. 26A Disallowance of input tax where consideration not paid 26AA Disapplication of disallowance under section 26A in insolvency 26AB Adjustment of output tax in respect of supplies under section 55A 26B Flat-rate scheme 27 Goods imported for private purposes. 28 Payments on account of VAT. 29 Invoices provided by recipients of goods or services. 29A Reduced rate 30 Zero-rating. 31 Exempt supplies .... 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 Refunds of VAT in certain cases. 33A Refunds of VAT to museums and galleries 33B Refunds of VAT to Academies 33C Refunds of VAT to charities within section 33D 33D Charities to which section 33C applies 33E Power to extend refunds of VAT to other persons 34 Capital goods. 35 Refund of VAT to persons constructing certain buildings. 36 Bad debts. 36A Relief from VAT on acquisition if importation would attract relief 37 VAT on importation of goods: reliefs etc 38 Importation of goods by taxable persons. 39 Repayment of VAT to those in business overseas. 39A Applications for forwarding of VAT repayment claims to other member States 40 Refunds in relation to new means of transport supplied to other member States. 40A Northern Ireland Protocol 41 Application to the Crown. 41A Supply of goods or services by public bodies 42 Local authorities. 43 Groups of companies. 43A Groups: eligibility. 43AZA Section 43A: control test 43AA Power to alter eligibility for grouping 43B Groups: applications. 43C Groups: termination of membership. 43D Groups: duplication 44 Supplies to groups. 45 Partnerships. 46 Business carried on in divisions or by unincorporated bodies, personal representatives etc. 47 Agents etc. 48 VAT representatives and security. 49 Transfers of going concerns. 50 Terminal markets. 50A Margin schemes. 50B Margin schemes and export or removal of goods 51 Buildings and land. 51B Face-value vouchers issued before 1 January 2019 51C Vouchers issued on or after 1 January 2019 51D Postage stamps issued on or after 1 January 2019 52 Trading stamp schemes. 53 Tour operators. 54 Farmers etc. 55 Customers to account for tax on supplies of gold etc. 55A Customers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud 55B Deposit schemes: designation 55C Deposit schemes: value of supply 55D Deposit schemes: liability to account for VAT on deposit amounts 56 Fuel for private use. 57 Determination of consideration for fuel supplied for private use. 57A Importation following zero-rated free zone supply: deemed supply 58 General provisions relating to the administration and collection of VAT. 58ZA International VAT arrangements 58A Disclosure of avoidance schemes 58B Payment by cheque 59 The default surcharge. 59A Default surcharge: payments on account. 59B Relationship between sections 59 and 59A. 60 VAT evasion: conduct involving dishonesty. 61 VAT evasion: liability of directors etc. 62 Incorrect certificates as to zero-rating etc. 63 Penalty for misdeclaration or neglect resulting in VAT loss for one accounting period equalling or exceeding certain amounts. 64 Repeated misdeclarations. 65 Inaccuracies in section 55A statements 66 Failure to submit section 55A statement 67 Failure to notify and unauthorised issue of invoices. 67A Breach of controlled goods agreement 68 Breaches of walking possession agreements. 69 Breaches of regulatory provisions. 69A Breach of record-keeping requirements etc. in relation to transactions in gold. 69B Breach of record-keeping requirements imposed by directions 69C Transactions connected with VAT fraud 69D Penalties under section 69C: officers' liability 69E Publication of details of persons liable to penalties under section 69C 70 Mitigation of penalties under sections 60, 63, 64 , 67, 69A and 69C. 71 Construction of sections 59 60 to 70. 72 Offences. 73 Failure to make returns etc. 74 Interest on VAT recovered or recoverable by assessment. 75 Assessments in cases of acquisitions of certain goods by non-taxable persons. 76 Assessment of amounts due by way of penalty, interest or surcharge penalty .... 76A Section 76: cases involving special accounting schemes 77 Assessments: time limits and supplementary assessments. 77ZA Late payment interest on amounts of VAT due 77A Joint and several liability of traders in supply chain where tax unpaid 77B Joint and several liability: sellers identified as non-compliant by the Commissioners 77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement 77C Joint and several liability under section 77B or 77BA: assessments 77D Joint and several liability under section 77B or 77BA: interest 77E Display of VAT registration numbers 77F Exception from liability under section 5A 78 Interest in certain cases of official error. 78A Assessment for interest overpayments. 79 Repayment supplement in respect of certain delayed payments or refunds. 80 Credit for, or repayment of, overstated or overpaid VAT 80A Arrangements for reimbursing customers. 80B Assessments of amounts due under section 80A arrangements. 80C Assessed amounts of overpayments etc deemed to be amounts of VAT 81 Interest given by way of credit and set-off of credits. 82 Meaning of “tribunal” 83 Appeals. 83A Offer of review 83B Right to require review 83C Review by HMRC 83D Extensions of time 83E Review out of time 83F Nature of review etc 83FA Nature of review: penalties under Schedule 24 to FA 2021 83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021 83G Bringing of appeals 84 Further provisions relating to appeals. 85 Settling appeals by agreement. 85A Payment of tax on determination of appeal 85B Payment of tax where there is a further appeal 86 Appeals to Court of Appeal. 87 Enforcement of registered or recorded tribunal decisions etc. 88 Supplies spanning change of rate etc. 89 Adjustments of contracts on changes in VAT. 90 Failure of resolution under Provisional Collection of Taxes Act 1968. 91 Disclosure of information for statistical purposes. 92 Taxation under the laws of other member States etc. 93 Territories included in references to other member States etc. 94 Meaning of “business” etc. 95 Meaning of “new means of transport”. 95A Meaning of “online marketplace” and “operator” etc 96 Other interpretative provisions. 97 Orders, rules and regulations. 97A Place of supply orders: transitional provision. 98 Service of notices. 99 Refund of VAT to Government of Northern Ireland. 100 Savings and transitional provisions, consequential amendments and repeals. 101 Commencement and extent. 102 Short title. SCHEDULE A1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SCHEDULE 1 Registration in respect of taxable supplies : UK establishment SCHEDULE 1A Registration in respect of taxable supplies: non-uk establishment SCHEDULE 2 Registration in respect of supplies from other member States SCHEDULE 3 Registration in respect of acquisitions from other member States SCHEDULE 3A Registration in respect of disposals of assets for which a VAT repayment is claimed SCHEDULE 3B Electronic, telecommunication and broadcasting services: non-union scheme SCHEDULE 3BA Electronic, telecommunication and broadcasting services: Union scheme SCHEDULE 4 Matters to be treated as supply of goods or services SCHEDULE 4A Place of supply of services: special rules SCHEDULE 4B Call-off stock arrangements SCHEDULE 5A Goods Eligible to be Fiscally Warehoused SCHEDULE 6 Valuation: special cases SCHEDULE 7 Valuation of acquisitions from other member states: special cases SCHEDULE 7A CHARGE AT REDUCED RATE SCHEDULE 8 Zero-rating SCHEDULE 9 Exemptions SCHEDULE 9ZA VAT on acquisitions in Northern Ireland from member States SCHEDULE 9ZB Goods removed to or from Northern Ireland and supply rules SCHEDULE 9ZC Online sales by overseas persons and low value importations: modifications relating to the Northern Ireland Protocol SCHEDULE 9ZD Distance selling of goods from Northern Ireland: special accounting scheme SCHEDULE 9ZE Distance selling of goods imported to Northern Ireland: special accounting scheme SCHEDULE 9ZF Modifications etc in connection with Schedules 9ZD and 9ZE SCHEDULE 9A Anti-avoidance provisions: groups SCHEDULE 10 BUILDINGS AND LAND SCHEDULE 10A Face-value vouchers issued before 1 January 2019 SCHEDULE 10B VAT treatment of vouchers issued on or after 1 January 2019 SCHEDULE 11 Administration, collection and enforcement SCHEDULE 11A Disclosure of avoidance Schemes SCHEDULE 13 Transitional provisions and savings SCHEDULE 14 Consequential amendments SCHEDULE 15 Repeals TABLE OF DERIVATIONS
What to do with it
As published
83E Review out of time
(1) This section applies if—
(a) HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or
(b) a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3).
(2) HMRC must review the decision under section 83C if—
(a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3) HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.
Your wording
Your change, as a redline
83E Review out of time
(1) This section applies if—
(a) HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or
(b) a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3).
(2) HMRC must review the decision under section 83C if—
(a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3) HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.