Tax Credits Act 2002 section 39A

Late appeals

Section 39A sets out the circumstances in which HMRC may accept a late appeal against a tax credits decision, and the conditions that must be met before such an appeal can be treated as having been made in time.

• HMRC may accept a late tax credits appeal as made in time, but never if more than one year has passed since the original (or extended) deadline for appealing.
• A late appeal may only be accepted where HMRC are satisfied it is in the interests of justice, and special circumstances — such as death or serious illness of the appellant or their partner or dependant, non-residence in the UK, or disruption to postal services — made it impracticable to appeal on time. Other wholly exceptional circumstances may also qualify.
• The longer the delay beyond the deadline, the more compelling the special circumstances must be. Ignorance or misunderstanding of the law (including time limits), or a subsequent change in how the law is interpreted by the Upper Tribunal or a court, cannot be relied upon as reasons for the delay.
• Where HMRC do accept a late appeal under these provisions, it is treated as though it had been made within the original time limit.