ARTG2180 | Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal

Appeals sent to HMRC

For direct tax appeals the time limit for giving notice of an appeal to HMRC is 30 days from the date the formal decision notice, such as the notice of assessment, amendment, closure notice or determination, is issued to the customer. This is the date HMRC posts the decision notice, not the date of receipt by the customer.

Where notice of an appeal is received by HMRC after the time limit has expired, the customer can ask for their appeal to be accepted out of time see ARTG2240

HMRC may agree to accept a late notice of appeal and must do so if satisfied the customer had a reasonable excuse for not meeting the time limit and the appeal was made without unreasonable delay after the excuse ended

Notifying appeals to the tribunal

For guidance on notifying appeals to the tribunal, see ARTG2410.