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COVID-19: HMRC extends deadline for appeals

11 May: Taxpayers may have an additional three months to appeal HMRC decisions or penalties where the usual 30-day deadline cannot be met due to the coronavirus pandemic.

HMRC has announced that it will accept delayed appeals against decisions or penalties dated as far back as February 2020 where the delay is due to the taxpayer or their business being affected by coronavirus.

The announcement came after ICAEW's Tax Faculty highlighted the difficulty taxpayers were having in meeting the 30-day deadline that usually applies to correspondence relating to HMRC enquiries during the current crisis.

Where the 30-day deadline to appeal a decision or penalty is missed, HMRC requests that taxpayers submit their appeals as soon as possible and explain that the delay is because of coronavirus.

Similarly, HMRC will not object to taxpayers asking a tribunal to hear their appeal outside of the normal 30-day deadline where the decision is dated February 2020 or later, provided that the request to the tribunal is made within three months of the normal deadline.