The NTK has a section explaining appeals, in which it states that the appeals period was 28 days from the issuance of the NTD, and that since that period has lapsed, there is no longer any recourse to appeal.
This seems to make no sense, since the NTK exists to pursue the Keeper in the event that the driver does nor respond and cannot be identified. How is it valid to issue the Keeper with a charge, which they may well be completely unaware of prior to the receipt of the NTK, and give them no recourse to appeal?
In any case, visiting the website and entering the reference number returns the following:
Unfortunately you are unable to appeal this charge. At the time that the charge was incurred, a Notice to Driver may have been affixed to the vehicle or sent through the post. This offered the driver the ability to appeal within 28 days from its imposition. You also as the registered keeper or the driver of the vehicle had the right to appeal within the 28 day period from the point of issue of the Notice to Keeper. Since we have received no further correspondence from you, payment is required within 14 days. If you consider there to be exceptional circumstances as to why you should be allowed to appeal outside of this period then you should send your reasons to us, in writing, at 2 Wellington Place, Leeds, West Yorkshire, LS1 4AP.
This says that there was (past tense) an opportunity to appeal within 28 days of the point of issue of the NTK. The date on the NTK is 9 June. As such, only 20 days have passed.
Should this be escalated directly to the IAS? Or should an appeal be sent to the mail address above?