If a review request arrives by post after the filing period has run, when is it treated as having been filed?
General information · Not legal advice
Material to check
For this exercise the papers to read are the review request itself and the postal record showing when it was handed in, compared with the date it reached the tax office, because the provision treats postal submission by reference to a different date.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the paragraph at its word: where a review request was submitted by post by the last day of the period the provision sets, judged against the day fixed in the Act's provision on postal submission, a request that arrives after the period runs is still treated as a lawful filing as at the date the period expires.
Another reading stresses the limit of that treatment: the paragraph speaks only of submission by post, so a request delivered in person or by another means that arrives late gets no such benefit, and the file must show which route was used and on what day.
Your judgment
How could the practice file show the date on which the review request was actually submitted by post rather than received?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to extend or remove the postal rule, or if a decision settles what counts as submission by post for the day on which the period is measured.