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SACM10045 | Unsuccessful Attempts to make a Claim or Election: Late Claims - Refused and Customer Disagrees

From HM Revenue & Customs · Self Assessment Claims Manual

There is no right of appeal against the refusal to accept a late claim or election. The tribunal cannot review the exercise of a discretion that has been conferred on HMRC by statute. But the claimant can make an application for a Judicial Review of the decision.

You can read the legal decisions that support this view in Tax Case Review, TCR8/00 Steibelt v Paling (TL3582) and in Special Commissioners Decisions, SpC279, Mr Privet v CIR.

When a person disagrees with your refusal to accept a late claim or election you must

  • write and explain that there is no right of appeal as the tribunals and courts have no jurisdiction over how you have used your discretion, and

  • tell the customer that you are prepared to consider anything further that they want to tell you.

If the person is unhappy about how you have dealt with their case you must

  • inform them of HMRCs ‘Complain about HMRC’ section of the gov.uk webpage, and

  • advise that this explains our complaints procedure.

The person might notify an appeal direct to the tribunal. If the appeal is about your refusal to accept a late claim you must

  • explain to the Tribunals Service that you believe the tribunal has no jurisdiction, and

  • if necessary, refer to Steibelt v Paling and Mr Privet v CIR to demonstrate why you believe they have no jurisdiction in the matter.

The person may want to argue at the tribunal that the claim or election was not late. In this case you will need to demonstrate that

  • the claim or election was late, and

  • because it was late the tribunal has no jurisdiction over how you have used your discretion in deciding not to accept it.

The tribunal may decide on evidence put to it that

  • the claim or election was not late, or

  • the claim was actually made late but nonetheless decide that it is valid.

You must contact the policy section responsible for the claim immediately after the tribunal gives its decision, as it may be necessary to take the matter further.