Tax Returns and Payments (Mandatory Electronic Filing and Payment of Tax) Regulations 2014
6 Provision to amend exclusions
(1) If, at any time after a decision by the Commissioners in accordance with Regulation 4(2) or a determination by the Appeal Commissioners in accordance with Regulation 5(2) to exclude a specified person from the provisions of these Regulations, the Commissioners decide that, due to a material change in all of the circumstances, the specified person should not be so excluded, they shall notify the specified person in writing of that decision.
(2) The decision referred to in paragraph (1) shall be deemed to be a failure to exclude the specified person from the provisions of these Regulations and Regulation 5 shall apply accordingly.