How Do I Appeal a Late Filing Penalty?

If you didn’t file your Self Assessment tax return by the deadline, you’ll have  to pay a late filing penalty. 

However, you can appeal this if you don’t agree with it and have a reasonable excuse for missing the deadline. A reasonable excuse is something that stops you meeting a tax requirement that you took  care to meet. You can find some examples of what does and doesn’t count on GOV.UK. 

You must appeal within 30 days of the date shown on your penalty notice. 

Before you appeal, first check if you need to complete a tax return by using the online Self Assessment tool. If you don’t need to complete a tax return, you’ll need to let HMRC know.  You can do this online using your Government Gateway account. 

If you do need to complete a tax return, you should do this before appealing. There’s lots of helpful information on filing a return on GOV.UK. 

You can then appeal your penalty a number of ways, using your:

  • Personal Tax Account
  • The appeal form that came with your penalty notice
  • By sending HMRC a letter. 

If you send HMRC a letter, you’ll need to include your tax reference sometimes called a UTR, your signature and the reasons you’re appealing. 

Send your letter or appeal form to the address shown and remember, make sure you appeal within 30 days of the date shown on your penalty notice.