Taxes Management Act 1970 section 49

Late notice of appeal

Section 49 deals with what happens when a taxpayer misses the deadline for giving notice of appeal to HMRC, and the circumstances in which a late appeal can still be accepted.

• A late notice of appeal can be accepted if HMRC agree or, where they do not agree, if the tribunal gives permission.
• HMRC must agree to a late appeal if the appellant makes a written request, had a reasonable excuse for missing the deadline, and made the request without unreasonable delay once the excuse no longer applied.
• Where the appellant makes a written request for late acceptance, HMRC are required to notify the appellant of their decision on whether they agree.
• If HMRC refuse the request, the appellant can still seek permission from the tribunal to submit the late appeal.