Can someone please help? I have a few questions. Is it true that no appeals against liability orders for unpaid council tax can be made after 21 days, under any circumstances? I am hoping to raise an appeal against London Borough of Harrow, on the grounds that a) I am not liable. Can I still appeal even though several months have elapsed? b) The council did not follow due process my alerting me to the intended action: Even though they sent the summons to my last known address, which legislation allows them to do, they knew I no longer lived there and also failed to use any of the other contact details they had on file, such as phone numbers and email. Could any attempt to appeal against the liability succeed in these circumstances? Grateful thanks MW