Guides

Missed the Deadline? How To Make a Late Appeal to the Tax Tribunal

The 30-day appeal deadline has passed—but your appeal rights may not have disappeared. Here's what the law says about late appeals, and how to make one.

Liam Williams

21 Feb 2026 — 9 min read

You've received an HMRC decision—a penalty, an assessment, a closure notice—and the 30 days deadline to challenge it has passed. Perhaps you didn't realise there was a deadline. Perhaps you were ill, or your post went astray, or an adviser let you down.

The deadline is not necessarily the end. There are legal mechanisms for making a late appeal—and there is no fee to apply. But they require you to explain the delay, and every additional day that passes makes it harder to succeed.

One thing to be aware of: while you work on getting your late appeal admitted, interest continues to accrue on any unpaid tax from its original due date. The delay does not pause the clock on interest.

Understanding the Deadline

First, it helps to understand what the 30 days deadline is actually for—because it depends on the type of tax.

For direct taxes (Income Tax, Capital Gains Tax, Corporation Tax, National Insurance), the 30 days deadline is for giving notice of appeal to HMRC under section 31 of the Taxes Management Act 1970. Your appeal goes to HMRC first—not to the tribunal. The tribunal only becomes involved later, if HMRC's decision is upheld on review or you choose to take the dispute further.

For indirect taxes (VAT, Excise Duty, Customs Duty), the 30 days deadline is for appealing to the tribunal directly under section 83G of the VAT Act 1994. There is no initial appeal to HMRC. (HMRC will have offered a statutory review with the decision letter, but the deadline to accept that offer is also 30 days—so if the appeal deadline has passed, the review deadline almost certainly has too.)

This matters because the routes for making a late appeal are different.

Two Routes for Late Appeals

Direct taxes: Section 49 TMA 1970 provides a statutory mechanism. You write to HMRC asking them to accept the late notice of appeal. If HMRC agrees (or is required to agree—see below), the appeal proceeds as normal—see our step-by-step guide to filing your appeal for what happens next. If HMRC refuses, you can ask the tribunal for permission under s.49(2)(b).

Indirect taxes: Only the tribunal can admit a late appeal (section 83G(6) VATA 1994). There is no equivalent to s.49—HMRC has no statutory power to accept a late indirect tax appeal.

That said, for any type of tax, there is nothing stopping you from writing to HMRC and asking them to reconsider their decision. HMRC has the administrative power to withdraw or amend their own decisions. But this is informal—HMRC is under no obligation to engage, there is no statutory process, and the time for a formal appeal continues to run while you wait. It is not a substitute for a formal late appeal application.

Asking HMRC To Accept a Late Notice (Direct Taxes Only)

For direct taxes, section 49 TMA 1970 sets out three conditions for HMRC to accept a late notice of appeal. If all three are met, HMRC must accept it—the legislation uses the word "shall," leaving HMRC no discretion to refuse:

Condition A (s.49(4)): You make a written request to HMRC asking them to accept the late notice.
Condition B (s.49(5)): HMRC is satisfied that you had a reasonable excuse for not appealing in time. (For what counts as a reasonable excuse, see our guide on reasonable excuse.)
Condition C (s.49(6)): HMRC is satisfied that you made the request without unreasonable delay after your excuse ended.

The request goes to the address on the HMRC decision letter. It needs to include a tax reference number, the decision being appealed, and an explanation of why the notice was not given in time and why the request is being made now.

If HMRC refuses, an application can be made to the tribunal under s.49(2)(b). The tribunal then decides whether to give permission for the late notice, applying the Martland test (see below).

The Tribunal's Three-Stage Test

When the tribunal considers whether to admit a late appeal—whether direct or indirect tax—it applies a three-stage test set out in Martland v HMRC [2018] UKUT 178 (TCC). For the full story behind this test—including the 2025 challenge and 2026 Court of Appeal restoration—see our Martland case analysis.

Stage 1: Is the delay serious or significant?

The tribunal looks at the length of the delay in absolute terms and relative to the original time limit. A delay of a few days may not be serious. A delay of several months almost certainly is.

Stage 2: What are the reasons for the delay?

The tribunal examines the actual reasons—not what you wish the reasons were. Was there a genuine obstacle to appealing on time? Did you know about the deadline? What changed that allowed you to appeal now?

Stage 3: Balancing all the circumstances

If the delay is serious and the reasons are not sufficient on their own, the tribunal weighs everything together: the reasons for the delay, any prejudice to HMRC, and the merits of your underlying appeal.

At this stage, the tribunal must give "particular importance" to two factors:

The need for litigation to be conducted efficiently and at proportionate cost
The need for statutory time limits to be respected

This means the scales are tilted against you. The tribunal will not grant permission unless it is satisfied, on balance, that the late appeal should be heard. The stronger your reasons for the delay and the stronger the merits of your underlying case, the more likely you are to succeed.

Recent Developments: Medpro and the Court of Appeal

The Martland test was challenged in 2025 by the Upper Tribunal in Medpro Healthcare Ltd v HMRC [2025] UKUT 255 (TCC). In that case, Marcus Smith J held that Martland was "clearly wrong" to require particular weight for efficiency and compliance at stage 3, arguing that this impermissibly fettered the tribunal's broad statutory discretion.

The challenge was short-lived. On 19 January 2026, the Court of Appeal reversed the Upper Tribunal in HMRC v Medpro Healthcare Ltd [2026] EWCA Civ 14. Lord Justice Lewison held that the Martland three-stage test was "an unimpeachable approach" and "entirely appropriate." The Court found that the legislature's decision to impose a time limit "in itself justifies the attribution of significant weight to it."

The practical effect: Martland is the definitive test for late appeals. The tribunal has discretion, but it must give particular weight to the importance of respecting statutory deadlines.

What Counts as a Good Reason

The tribunal looks at your actual reasons for missing the deadline. Based on the case law, here are the kinds of reasons that carry weight—and those that don't.

Reasons That Can Succeed

Illness or bereavement — physical or mental health problems that genuinely prevented you from acting. The tribunal will want medical evidence if the delay is long.
HMRC sent the decision to the wrong address — or failed to notify you clearly. If you didn't know about the decision, you couldn't appeal it.
Genuine confusion caused by HMRC correspondence — HMRC letters can be unclear about deadlines and appeal rights. If the letter was genuinely misleading, this can explain the delay.
Reliance on a professional adviser — if your accountant or solicitor failed to act on time. Be aware, however, that the tribunal generally treats your adviser's failures as your own responsibility (see HMRC v Katib below).

Reasons That Rarely Succeed

"Too busy" or "didn't think it was important" — the tribunal expects you to prioritise a tax dispute within the deadline.
Wilful disregard — hoping the problem would go away is not an excuse.
Not understanding the law — ignorance of the deadline is difficult to rely on, particularly if the decision letter explained your appeal rights.

The Adviser-Failure Problem

In HMRC v Katib [2019] UKUT 189 (TCC), the Upper Tribunal held that where a professional adviser fails to lodge an appeal on time, that failure is generally attributed to the appellant. The logic: you chose the adviser and delegated responsibility to them.

This does not mean adviser failure is irrelevant—but it shifts the question. The tribunal will ask why you did not check on progress, and whether you acted promptly once you discovered the error. If you can show you had no reason to doubt your adviser and acted immediately when the problem came to light, you have a better chance.

How Long Is Too Long?

There is no fixed cut-off, but the case law shows clear patterns.

Days to a few weeks — Generally treated more sympathetically. A delay of a few days caused by postal problems or a genuine administrative error is unlikely to be fatal on its own.

Around two months — Difficult even with a good explanation. In Cranham Sports LLP v HMRC [2024] UKUT 209 (TCC), a delay of approximately 60 days was refused despite a bona fide mistake by the appellant's representative. The FTT found the delay serious enough to require full consideration of all three Martland stages, and the Upper Tribunal upheld that decision.

Several months to a few years — Very difficult. In Pawar v HMRC [2025] UKUT 309 (TCC), a delay of 38 months was refused. The tribunal found the delay was caused by "wilful disregard" and was unjustified, and that the underlying appeal had weak prospects.

Many years — Extremely unlikely to succeed. In Panesar v Revenue and Customs [2024] UKFTT 412 (TC), an 8-year delay was refused. Even if the tribunal had admitted the appeal, it said it would have dismissed it on the merits.

The pattern is clear: the longer the delay, the stronger your reasons and the underlying merits of your case need to be. A compelling reason and a strong case can sometimes overcome months of delay—but years of unexplained inaction will almost always be fatal.

How To Apply

Direct Taxes: The s.49 Request to HMRC

A written request to HMRC under s.49 needs to include:

Your name and tax reference number (UTR, NINO, or other reference)
The decision you are appealing (date and reference from the letter)
A clear explanation of why you did not give notice of appeal within 30 days
What changed—why you are making the request now
A summary of why you believe the decision is wrong

This goes to the address on the HMRC decision letter. If HMRC refuses, the next step is an application to the tribunal.

The Tribunal: The T240 Form

For indirect taxes—or for direct taxes where HMRC has refused the s.49 request—an appeal to the First-tier Tribunal is made using form T240 (Notice of Appeal).

Under Rule 20(4) of the Tribunal Procedure Rules 2009, if an appeal is late, the notice of appeal must include:

A request for permission to make the late appeal
The reason why the appeal was not made in time

The tribunal will not admit a late appeal without this.

In practice, a strong application will typically include:

A chronology — dates of the HMRC decision, the deadline, and what happened during the delay
Specific, factual reasons for the delay—not generalities, but what actually prevented the appeal being made
Supporting evidence — medical records, correspondence, proof of posting, anything that corroborates the account
A summary of the merits — why the HMRC decision is wrong. This matters at stage 3 of the Martland test. Where a decision is "seriously vulnerable on the law or the facts," the tribunal is more likely to admit the appeal.

What Matters Most

Whatever route applies, the case law suggests several things are important:

The length of ongoing delay. The tribunal will consider not just why the original deadline was missed, but why the application was not made sooner. Every additional day weakens the position.
Evidence for the reason. Medical records, correspondence with HMRC, emails with advisers—the tribunal will want to see documentation, not just assertions.
A clear chronology. The key dates: when HMRC's decision was issued, when the appellant became aware of it, what happened during the delay, and when the decision to appeal was made.
The merits of the underlying case. The strength of the substantive appeal is a significant factor at stage 3. An appeal that is clearly arguable carries more weight than one with poor prospects.

For direct taxes, the s.49 route to HMRC is generally simpler and faster than a tribunal application—and if the three conditions are met, HMRC is required to accept. For indirect taxes, the T240 form to the tribunal is the only formal route.

What If Your Late Appeal Is Refused?

If the tribunal refuses permission for a late appeal, you can apply to the Upper Tribunal for permission to appeal that refusal—but only on a point of law (for example, if the tribunal applied the Martland test incorrectly). This is a difficult route, and the costs regime in the Upper Tribunal is less favourable. See our guide on what happens after a tribunal decision for more on the Upper Tribunal process.

If the formal route is exhausted, your only remaining option is to write to HMRC directly and ask them to reconsider. HMRC has the administrative power to amend or withdraw decisions, but there is no obligation to do so.

Our earlier guides cover related topics: understanding your appeal rights, the reasonable excuse defence, HMRC's internal review process, and case categories and costs.