Does anyone know how strictly HMRC apply the 30 day time limit for appealing against surcharges?
My client appealed against his own surcharge in October. HMRC replied on 31 Oct refusing the appeal on the grounds that payment was late and that is what the legislation says.
Is it too late to appeal this decision now? Client has just been evicted from his home, so I want to appeal on the grounds of reasonable excuse - couldn't afford to keep a roof over his head so certainly couldn't afford tax payments.
Any views on the lateness of the appeal?