Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Late postponement applications
Postponement applications made after the 30 day time limit has expired may be accepted if
- there is a change of circumstances as a result of which the customer has grounds for believing they are overcharged tax, or
- we accept a late appeal If the decision maker accepts that there is a reasonable excuse for a late appeal, they may also accept a late postponement application made at the same time. Cases where the decision maker would not accept the accompanying late postponement application are expected to be rare.
If the decision maker does not think the application should be accepted, for example because a late appeal has not been accepted, they should write and tell the customer their decision. If the tribunal accepts a late appeal by the customer we should reconsider our refusal of the postponement application.