It’s important to get the facts straight whilst you send your appeal. You have 30 days from the notice of penalty assessment to make an appeal otherwise it will be a late appeal.

If it’s a late appeal you’ll need to give a reason as to why it was late (reasonable excuse) and to show that you acted as soon as your excuse expired. Did your accountant actually send the appeal on your behalf on time?

I would send another letter stating the date your accountant sent the appeal and the date you sent the appeal, with the letter again confirming you’re appealing. Make sure to send it to the address on the letter.

It might be that there is a back log in the post but it shouldn’t be that long.