Appeals: Exercising a right of appeal: Time limit for appeals
Section 12 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; Article 11 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671);
Thirty day time limit
Any appeal against a decision must be given within 30 days after the date on which notice of the decision was issued. See ARTG2180 for more information about the time limit.
Late appeals - Regulation 9 of the Social Security Contributions (Decisions and Appeals) Regulations 1999 (SI 1999 No 1027) and section 49 of the Taxes Management Act 1970
The same rules that apply to income tax about late appeals apply to appeals against National Insurance contributions and statutory payment decisions. See ARTG2240 for guidance about late appeals.