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A useful case has decided that a client can still continue forward to an appeal even if a decision maker does not accept the reasons for lateness given for a mandatory reconsideration(revision). Here's the DWP guidance- (para. 6)

'...If a late application is made within 13 months but cannot be admitted and the decision cannot be revised for official error, a decision refusing to revise should be given and an MR notification issued. DMs must ensure that the MR notification includes appeal rights. If the claimant appeals, the FtT will be able to consider the substance of the decision that the claimant applied to have revised and not just the question of lateness. DMs should also consider whether the application for revision can be treated as an application for supersession.'

 

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