PAYE7515 - Appeals and reviews: end of year penalty appeals: late appeals

You may accept a late appeal if you are satisfied that

  • There is reasonable 鈥榚xcuse鈥� for the appeal being late see (PAYE7545)
  • The appeal has been made 鈥榳ithout unreasonable delay鈥� after the time limit, that is within days of the time limit or the end of the 鈥榬easonable excuse鈥� (see the Appeals, Reviews and Tribunals Guidance (ARTG))