C4C1C2C3C8C10C9C11C12C13C14C15C16C17C18C19C23C24C22C21C25C26C27C28C29C30C31C32C35C34C37C36C41C38C39C40C42C43C44C46C45C47C48C50C49C51C53C52C54C55C57C58C60C61C62C63C64C66 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C10

Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C9

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C12

Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C15

Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

C17

Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)

C23

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C24

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C25

Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)

C26

Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)

C27

Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)

C28

Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

C29

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C30

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C31

Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)

C41

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C43

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)

C44

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)

C46

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C45

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C47

Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 102(6)

C48

Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by The International Tax Compliance Regulations 2015 (S.I. 2015/878), regs. 1(1), 20(5) (with reg. 1(2)(3))

C50

Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 12(11)

C49

Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 10(9)

C53

Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

C52

Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44

C54

Pt. 5 applied by Income Tax Act 2007 (c. 3), s. 698A(3) (as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6))

C55

Pt. 5 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 114(3) (with s. 117)

C57

Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 36(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

C58

Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 48(3) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

C60

Pt. 5 modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 94(6)

C62

Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)

C63

Pt. 5 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2005/2045, reg. 24L(14) (as inserted by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 (S.I. 2021/321), regs. 1(1), 10)

C64

Pt. 5 applied (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 236E(6) (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 1)

C66

Pt. 5 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 24(6)

F1Appeals

Annotations:
Amendments (Textual)

C20C5C6C7C33C56C59C65F249Late notice of appeal

1

This section applies in a case where—

a

notice of appeal may be given to HMRC, 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

If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.

4

Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.

5

Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.

6

Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.

7

If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.

8

In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).