SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 7Reviews and appeals
Late notice of appeal
37
1
This paragraph applies in a case where—
a
notice of appeal may be given to HMRC under this Schedule, but
b
no notice is given before the relevant time limit.
2
Notice may be given after the relevant time limit if—
a
HMRC agree, or
b
where HMRC do not agree, the tribunal gives permission.
3
HMRC must agree to notice being given after the relevant time limit if the appellant has requested in writing that HMRC do so and HMRC are satisfied—
a
that there was reasonable excuse for not giving the notice before the relevant time limit, and
b
that the request has been made without unreasonable delay.
4
If a request of the kind mentioned in sub-paragraph (3) is made, HMRC must notify the appellant whether or not HMRC agree to the request.
5
In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice must to be given (disregarding this paragraph).