IHTM37101 - Appeals against Notices of Determination: appeals out of time

IHTA84/S222(1) allows a person to whom a Notice of Determination (NOD) has been served to give HMRC an appeal by a notice in writing, specifying the grounds on which they are appealing, provided they do so within thirty days of the NOD being served.

Where the notice of appeal has not been given within the time limit HMRC does have the power in IHTA84/S223 to accept a late appeal provided:

· The taxpayer or agent has made a request in writing to HMRC to agree to notice being given outside the time limit

· HMRC is satisfied that there was a reasonable excuse for not giving the notice before the relevant time limit and

· That the taxpayer or agent made the request without unreasonable delay after they no longer had a reasonable excuse.

The Appeals, Reviews and Tribunals Guidance Manual at ARTG 2240 and ARTG 2250 cover any notice of appeal received outside the 30 day time limit set out at IHTA84/S223(1)(a) and (b).

The guidance at CH160000 covers HMRC practice in respect of ‘reasonable excuse’. While this guidance relates, in the main, to penalties it is also appropriate when considering ‘reasonable excuse’ in respect of a late notice of appeal.

If HMRC do not agree to allow the late appeal, the taxpayer or agent may apply to the tribunal who will decide whether or not the late appeal may be admitted under IHTA84/S223(2)(b).