PAYE7515 - Appeals and reviews: end of year penalty appeals: late appeals
You may accept a late appeal if you are satisfied that
- »Ê¹ÚÌåÓýappre is reasonable ‘excuseâ€� for the appeal being late see (PAYE7545)
- »Ê¹ÚÌåÓýapp appeal has been made ‘without unreasonable delayâ€� after the time limit, that is within days of the time limit or the end of the ‘reasonable excuseâ€� (see the Appeals, Reviews and Tribunals Guidance (ARTG))