There is a 'good cause' provision for late returns of annual declarations in reg.11(3)(c), TC, Claims and Notifications Regs, provided return is made by 31st January. Sounds as if there is a case for this to apply.
While this will have been a decision under S.24(4) TC Act and not appealable, I think there is a strong argument that such decisions ought to be appealable under the HRA.Cf the remarks in CTC/0031/2006 esp, paras. 22,29. I got a case arguing this almost to hearing when HMRC settled, as is their way. So it could be worth taking this to appeal to argue the HRA point on jurisdiction.
From my submission in that case:
"However, if HMRC are correct on this, the effect is that there has been no appealable decision on ___'s entitlement to tax credits for 2006-7, nor on the disputed question whether a claim was made for this period. Despite the existence of a bona fide dispute, on both the facts of the case and the applicable law, Mr ___ has no access to an impartial tribunal in the determination of this dispute. HMRC are able to make a decision, on disputed facts, reducing Mr ___'s entitlement to nil and rendering all monies paid recoverable, without Mr having any effective legal remedy."
Richard Atkinson
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