Tardy appeal allowed

The taxpayer claimed the seafarers’ earning deduction but HMRC disputed the amount. The taxpayer appealed against the department’s decision on 5 February 2009. He moved to the USA two months later returning in March 2012.

The Revenue wrote to the taxpayer on 15 April 2009 explaining he could either request an internal review or appeal directly to the First-tier Tribunal but would have to do so by 18 March 2009. The department wrote to him again on 29 April saying he had until 18 May to select one of the options.

Having not heard from the taxpayer by 27 May HMRC sent him a letter determining the appeal in their figures. He appealed on 8 December 2012.

The First-tier Tribunal said the taxpayer’s appeal should be permitted because the Revenue had offered a review that had been rejected but the department appeared not...