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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Appealing against a decision: Late appeals

If the time limit for sending an appeal to HMRC, see ARTG2180, has expired a customer who disagrees with HMRC’s decision or assessment can write to HMRC and ask for their appeal to be accepted out of time.

The decision maker must accept an appeal made outside the 30 day time limit, (s 49(3) TMA 1970), if they are satisfied that

  • there was a reasonable excuse, see ARTG2250, for not appealing within the time limit, and
  • the customer appealed without unreasonable delay after the excuse ceased.

If the decision maker accepts the customer’s appeal they should confirm this in writing.

If the decision maker does not accept the customer’s late appeal they should tell them in writing, explaining why and telling them that if they want to take matters further they should apply to the tribunal to consider their request, see ARTG8240.

The tribunal is not limited by reasonable excuse conditions and can accept late appeals, if they consider it is in the interests of justice to do so. HMRC may make representations at any tribunal hearing.

See ARTG8558 for guidance on late appeals where the case is related to others with similar issues of fact or law.