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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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Appeals and reviews: end of year penalty appeals: late appeals

You may accept a late appeal if you are satisfied that

  • There is reasonable ‘excuse’ for the appeal being late see (PAYE7545)
  • The appeal has been made ‘without unreasonable delay’ after the time limit, that is within days of the time limit or the end of the ‘reasonable excuse’ (see the Appeals, Reviews and Tribunals Guidance (ARTG))