Taxes Consolidation Act 1997 section 949O

Late appeals

Section 949O sets out the circumstances in which the Appeal Commissioners may accept an appeal that has been made outside the normal 30-day time limit.

• A late appeal may be accepted where the appellant was prevented by absence, sickness or other reasonable cause from appealing on time, provided the appeal is made without unreasonable delay and within 12 months of the original deadline.
• The 12-month limit may be extended where any required tax returns have been filed, sufficient information to determine the appeal has been provided, and any tax and interest due under the assessment has been paid.
• The Appeal Commissioners may make whatever enquiries they consider necessary, including holding a hearing, before deciding whether to accept a late appeal.
• The Appeal Commissioners retain their existing powers under section 949N to refuse appeals that do not constitute valid appeals.