CT late filing penalty £200 issued (erroneously) by HMRC, dated 17th December 2021.
Appeal letter posted Thurs morning 13th January to CT Central Services, 1st class signed for delivery. 30 day window expired at end of Sunday 16th January, presumably at midnight. Per Royal Mail's track and trace, "delivery" signature was at 1.40am Monday 17th January viz:
"Your item was collected from Wolverhampton DO at 17-01-2022
Signed for by: EDM/DRIVER
Service used: Royal mail signed for
Delivered at: 01.40, Monday 17th January 2022"
My question is, just how strictly are HMRC likely to enforce the 30 day cut-off under such circumstances? Might the appeal letter make the weekend cut?