Making a late appeal to HMRC or the tribunal

You can still appeal after the 30 day deadline has passed. For direct taxes HMRC must accept a late appeal if you had a reasonable excuse and asked without unreasonable delay once the excuse ended. If HMRC refuse, or the appeal goes straight to the tribunal (as VAT appeals do), the First tier Tribunal decides whether to give permission, applying the three stage approach set out by the Upper Tribunal in Martland v HMRC [2018] UKUT 178 (TCC).

What are the normal time limits for appealing?

For income tax, capital gains tax and corporation tax, section 31A of the Taxes Management Act 1970 (TMA 1970) requires notice of appeal to be given in writing, to the officer concerned, within 30 days after the specified date. That date is the date the notice of amendment, closure notice or assessment was issued. HMRC’s Appeals, Reviews and Tribunals Guidance (ARTG2180) makes the point that the 30 days run from the date HMRC posts the decision, not the date you receive it.

Once a direct tax appeal is with HMRC there are further deadlines:

If HMRC offer a review, you have 30 days from the date of the offer letter to accept it (section 49C(8)). If you neither accept nor notify the appeal to the tribunal within that period, section 49C(4) treats HMRC’s view as if it were a written settlement agreement under section 54. This is the deadline people most often miss.
After a review concludes, you have 30 days from the date of the review conclusion letter to notify the appeal to the tribunal (section 49G(5)).

For VAT, section 83G of the Value Added Tax Act 1994 (VATA 1994) requires the appeal to be made to the tribunal itself within 30 days of the date of the document notifying the decision, or within 30 days of the conclusion of a review if you asked for one. The broader route is covered in our guide to the HMRC statutory review and the tax tribunal.

When must HMRC accept a late appeal?

Section 49 TMA 1970 allows notice of appeal to be given after the time limit if HMRC agree or, where they do not, the tribunal gives permission. HMRC must agree if three conditions are met:

Condition A: you have asked HMRC in writing to accept the late notice.
Condition B: HMRC are satisfied there was a reasonable excuse for not appealing in time.
Condition C: HMRC are satisfied the request was made without unreasonable delay after the excuse ended.

HMRC must tell you whether or not they agree (section 49(7)). ARTG2250 gives HMRC’s view of what can count: sudden serious illness of a sole trader or sole director, an unavoidable absence close to the deadline, records destroyed by fire or flood, exceptional postal disruption, and a claim to have posted the appeal in time, which HMRC say should normally be accepted on the first occasion. HMRC do not accept that an agent’s failure, complicated affairs, being too busy, or a belief that no tax is due amount to a reasonable excuse. The amount at stake is irrelevant. Our page on reasonable excuse covers the concept in more depth.

What happens if HMRC refuse?

You can apply to the First tier Tribunal for permission. ARTG2240 accepts that the tribunal is not limited by the reasonable excuse conditions and can admit a late appeal where it considers it in the interests of justice. The same applies where you are late notifying the tribunal after a review (section 49G(3)) or after declining a review offer (section 49H(3)), and to all late VAT appeals (section 83G(6) VATA 1994).

Rule 20(4) of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 requires the notice of appeal to include a request for permission and the reason the appeal was not made in time, and the tribunal must not admit the appeal unless it gives permission. In practice you complete the late appeal section of the tribunal’s appeal form. HMRC then decide whether to oppose; ARTG8240 tells HMRC litigators to weigh the length of the delay, whether there was a reasonable excuse and how the tribunal is likely to view the case.

What is the Martland test?

In Martland v HMRC the Upper Tribunal said the starting point is that permission should not be granted unless the tribunal is satisfied on balance that it should be. It then adopted a three stage process taken from the civil courts:

Establish the length of the delay. If it was very short, the tribunal is unlikely to need to spend much time on the other stages, though it should still consider them.
Establish why the default occurred.
Evaluate all the circumstances of the case. This is a balancing exercise weighing the merits of the reasons for the delay against the prejudice to both sides from granting or refusing permission.

The balance must give particular importance to litigation being conducted efficiently and at proportionate cost and to statutory time limits being respected. The tribunal can take account of any obvious strength or weakness in your case, because losing a strong case is a greater prejudice, but it should not conduct a detailed analysis of the merits. The Upper Tribunal also said that shortage of funds, and the resulting inability to pay an adviser, should not of itself generally carry weight, and nor should being unrepresented, because HMRC decision letters explain appeal rights in reasonably plain English.

On the facts, Mr Martland’s appeal was almost 15 months late. The tribunal described this as clearly a significant and serious delay, the explanation was inability to afford representation, and the Upper Tribunal dismissed his appeal against the refusal of permission.

How do you build a strong application?

Act the moment you realise the deadline has passed. Under condition C, and at stage one of Martland, every extra week counts against you.
Give a dated account of the whole period of delay, not just the start of it. A hospital stay in March does not explain silence until September.
Attach evidence: medical letters, proof of postage, correspondence showing when you first knew of the decision.
Set out clear grounds of appeal and what result you want, so the tribunal can see there is a real dispute, without arguing the full merits.
Explain the prejudice to you if permission is refused, such as a large liability you say is wrong, and why HMRC are not materially prejudiced, for example because the evidence still exists.

Does a late appeal change when the tax is payable?

No. The tax remains due. For direct taxes, section 55(3A) TMA 1970 allows a postponement application outside the usual 30 days where notice of appeal has been given after the time limit, and ARTG2520 says HMRC will normally accept a late postponement application made alongside a late appeal they accept. For VAT, ARTG3330 confirms that disputed tax must be paid before the tribunal hears the appeal, including when the application to appeal is late, unless a hardship application succeeds. See postponing tax while an appeal is pending. Interest keeps running throughout.

A worked example

Illustration only. A sole trader receives a discovery assessment dated 2 March. She is admitted to hospital on 20 March and discharged on 15 May, then writes to HMRC asking to appeal late on 29 May, enclosing her discharge letter. HMRC are likely to accept that the illness was a reasonable excuse and that two weeks after discharge is not unreasonable delay, so condition C is met.

Contrast a director who received the same assessment, passed it to his accountant and heard nothing for five months. HMRC will not treat reliance on an agent as a reasonable excuse, so he must ask the tribunal. Under Martland a five month delay is serious and significant, the reason carries limited weight, and permission will turn on the third stage balance, including whether his case looks obviously strong.

What are the common mistakes?

Ignoring a review offer. Silence for 30 days settles the matter on HMRC’s view under section 49C(4).
Assuming you can still challenge a determination by appeal. There is no right of appeal against an HMRC determination; you displace it by filing the return.
Confusing a complaint with an appeal. A letter saying the decision is unfair may not be a valid appeal unless it gives grounds (ARTG2170).
Explaining only part of the delay, or relying on lack of funds or being unrepresented as the main reason.
Sending a late VAT appeal to HMRC rather than to the tribunal; for VAT, permission can only come from the tribunal.

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Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 8 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.