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HMRC internal manual

Inheritance Tax Manual

Appeals against NODs; appeals out of time

IHTA1984/S222(1) allows a person to whom a Notice of Determination(NOD) has been served to give HMRC an appeal by a notice in writing, specifying the grounds on which they are appealing, provided they do so within thirty days of the NOD being served. Where the notice of appeal has not been given within the time limit HMRC does have the power in IHTA1984/S223 to accept a late appeal provided:

  • The taxpayer or agent has made a request in writing to HMRC to agree to notice being given outside the time limit
  • HMRC is satisfied that there was a reasonable excuse for not giving the notice before the relevant time limit and
  • That the taxpayer or agent made the request without unreasonable delay after they no longer had a reasonable excuse.

You should refer any requests for a late appeal to Litigation as soon as possible and they will consider whether the conditions are met.

If Litigation is unable to accept the late appeal they will notify the taxpayer or agent whether or not they agree to the giving of notice after the time limit. If HMRC do not agree to allow the late appeal, the taxpayer or agent may apply to the tribunal who will decide whether or not the late appeal may be admitted under IHTA1984/S223(2)(b).