Deadlines
You must usually appeal within 30 days of the date of the penalty notice.
If you miss this deadline you must explain the reason for the delay so that HMRC can decide if they'll consider your appeal.
If you or your business have been affected by coronavirus (COVID-19), HMRC will give you an extra 3 months to appeal any penalty dated February 2020 or later. Send your appeal as soon as you can, and explain the delay is because of coronavirus.