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HMRC internal manual

Appeals reviews and tribunals guidance

From
HM Revenue & Customs
Updated
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Restoration decisions: Appealing against a review decision: Late appeals

If the customer wishes to appeal to the tribunal outside the 30 day time limit then they must use the appeal form or write to the tribunal to seek permission to make a late appeal.

HMRC may object to the customer’s application to the tribunal. The tribunal will decide whether the late appeal should be accepted.