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).