Can I make a Late Appeal?

On receipt of HMRC assessments, penalty notices and closure notices, you have a right of appeal which is normally 30 days from the date of issue of the notice. If the appeal deadline is not met appeals may be considered even if a long period has elapsed (months or years) since the deadline.

First you write and request that HMRC give you permission for the appeal to be considered out of time. HMRC must give permission for the late appeal to be heard if it is satisfied that:

• there was a reasonable excuse for failing to meet the deadline; and
• the request for a late appeal was made without unreasonable delay as soon as the reasonable excuse ceased.

It is in your best interests to include as much detail as possible on the circumstances which led to the delay.

If the HMRC officer is not satisfied, they must advise you of your right to seek permission for a late appeal from the first-tier tribunal (FTT).

Seeking acceptance from the FTT can be less daunting than it appears, as it has an obligation to look at the wider picture and has discretion to relax the time limit rules, even when the circumstances are not particularly out of the ordinary.

Do not despair: even if the delay is serious and there was no clear good reason for it, the FTT will consider all the circumstances of the case, so as to enable it to deal justly with the application. Often it is preferable for a taxpayer to attend alone without his advisor and put his case to the FTT themselves.

However professional advice is recommended in order to prepare the best possible case for the best possible outcome. Lindsay can help you by gathering all the details and presenting them in the most beneficial way for you.

Please get in touch if you’ve got any problems regarding your tax? Lindsay will be happy to give you her advice, so give Lindsay a call on 07879 464 577 for a friendly chat.