Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: appeals: late appeals
If a late appeal is received, the decision-maker has discretion to consider it under Section 49 TMA 1970. A late appeal can be considered if you are satisfied that there is a reasonable excuse. Reasonable excuse cannot be defined in absolute terms, as the reasonableness will vary from case to case.
Generally, a reasonable excuse would be:
- a serious illness, such as coma, major heart attack, stroke or any serious mental or life-threatening illness
- the death of a close relative or partner.
The following would not be considered a reasonable excuse:
- ignorance of the law
- the complexity of the matter
- pressure of work
- failure by an agent to deal with matters
- lack of information.
However, note that only the Tribunal can refuse a late appeal.
For further information on appeals, see Appeals, Reviews and Tribunals Guidance ARTG2250.