HMRC - Self-assessment penalty

You can appeal a penalty for a late tax return.

To appeal, you’ll need:

• The date the penalty was issued
• The date you filed your Self Assessment tax return
• Details of your reasonable excuse for late filing

You have to appeal within 30 days of the date of the penalty notice. 

If you miss the deadline, you should explain the reason for the delay.

HMRC has to consider all appeals.

You don’t have to pay until your appeal has been settled. 

You can appeal if you have a sufficiently serious reason for missing the tax return deadline.

The following aren’t accepted as reasonable excuses:

• You relied on someone else to send your return and they didn’t
• Your cheque bounced or payment failed because you didn’t have enough money
• You found the HMRC online system too difficult to use
• You didn’t get a reminder from HMRC
• You made a mistake on your tax return

• You should always try and resolve any problems with HMRC by talking with the person who has been dealing with you first.
• If this is impossible or has not resolved your issue, you should use Resolver to contact them.
• HMRC operates a tiered complaints system. Complaints will go through two tiers of service.
• If you are still unhappy, you can ask your MP to escalate your complaint to the Parliamentary and Health Ombudsman.

If you believe HMRC has not correctly followed procedure, it's always worthwhile to consider contacting them via Resolver. HMRC may offer compensation for any distress, delay, damage caused, or costs incurred by HMRC (such as the cost of having to hire an accountant).

It's worth knowing that HMRC have the right to take enforcement action to reclaim any debts (under certain conditions).

You should be aware, however, that HMRC field agents have no right of seizure. They might take note of the things you have (your assets), but they can't take any on the spot.

HMRC can level penalties for late payment. It's always worth contacting HMRC if you believe you might have been incorrectly penalised (or if serious circumstances stopped you from paying on time). HMRC will often consider any reasons you might have for late payment.

You should try and correct any mistakes with your tax as soon as possible.

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