The deadlines for appealing tax penalties and decisions issued from February 2020 is extended by up to three months where the taxpayer or their business has been affected by COVID-19.

HMRC decisions and tax penalties must normally be appealed within 30 days.

Due to coronavirus, HMRC will allow tribunal to hear your appeal after 30 days, if both:

  • Your review decision is dated February 2020 or later
  • You make an appeal within 3 months of the normal deadline

The extension to three months means that many decisions and penalties are currently still in time for appeal.

Appeals should be made as soon as the taxpayer is able, with any that are outside the 30-day limit stating Coronavirus as the reason for the delay. The extended deadline also applies to appeals to the tax tribunal.

HMRC confirmed in January 2021, that the three month appeals extension will continue to apply for the time being.

Links to our guides

COVID-19: Government support tracker
This tracker covers measures announced by the government to support individuals and businesses, as we get through COVID-19.

How to appeal an HMRC decision
What type of decision can you appeal? What are your different options when you disagree with HMRC? What are the key steps in making an appeal?

How to appeal a tax penalty (subscriber version)
What are the steps in making an appeal? What should your appeal cover? What does recent case law say on this topic?

External link

HMRC: Disagree with a tax decision 

HMRC letter to professional bodies 18 January 2021

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