EIM76308 - Social security benefits: how to deal with late objections

A Benefit Office or Jobcentre will accept late objections if the claimant has a reasonable excuse.

If a Benefit Office or Jobcentre is not prepared to accept a late objection it will make a written report to the relevant Inland Revenue Area office because applications to make late objections can only be refused by General Commissioners.

Before listing a case for hearing send your papers and the Benefit Office or Jobcentre report to Personal Tax, (Technical), Solihull with a note of the attitude of the relevant Commissioners to the admission of late appeals.

After the Commissioners' decision send a report to the Benefit Office or Jobcentre. Follow the format at EIM76309 and complete sections A, B and D.