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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): regulation 72(5) condition B / regulation 81(4) condition A or B: appeals process: time limit for appeals

If a customer wished to appeal against a decision or an assessment, they must do so

  • by notice in writing, specifying the grounds for appeal (ARTG2130)
  • to HMRC (ARTG2140)
  • within 30 days of the decision (unless a different time limit applies, see ARTG2180 and ARTG4240).

If a customer writes to HMRC and asked for a late appeal to be considered, you should refer to ARTG2240.

When deciding whether there is a reasonable excuse for a late appeal, refer to ARTG2250.

The tribunal’s discretion in allowing the late appeal application is not limited by the reasonable excuse criteria and its decision is final (ARTG8240).