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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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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.