In Claire Shenstone, Georgina White, Henry White v HMRC [2019] TC7378 the First Tier Tribunal allowed late penalty appeals; reliance on incorrect advice from HMRC was a reasonable excuse.

If you are out of time in appealing a tax penalty you can write to HMRC and ask if they will accept a Late Appeals if you have a Reasonable Excuse for your delay.

If HMRC denies your request you can apply to the tribunal who will allow a late appeal if it considers that:

The taxpayers were a mother and her adult children, and partners in a partnership. They had fallen behind with their tax returns due to family illness and the death of their accountant. HMRC assessed them for  Late Filing Renalties for several tax years:

The FTT judge allowed the late appeals in the absence of the taxpayers and their agent:

Links to our guides

Appeals: Grounds for appeal toolkit
What grounds are there to appeal a tax penalty? How can you word a tax appeal?Can you appeal HMRC errors? What is a reasonable excuse?

Appeals: Late
When can you make a late tax appeal? What conditions must be met?

How to appeal a tax penalty (subscriber version)
What are the steps in making an appeal? What should your appeal cover? What does recent case law say on this topic?

Penalties: Late Filing
What penalties apply for late filing? Which penaly will apply and when? 

External link:

Claire Shenstone, Georgina White, Henry White v HMRC [2019] TC7378