Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Late appeals
If the customer wishes to appeal to the tribunal outside the 30 day time limit then they must write to the tribunal for permission to make a late appeal to the tribunal and explain the reasons why they did not appeal within the time limits.
They can do this by completing the relevant section of the Tribunals Service appeal form.
HMRC may object to the customer’s application to the tribunal. But it is for the tribunal to decide whether the late appeal should be accepted.