Appeal an HMRC penalty
HMRC accepts a 'reasonable excuse' for late filing or payment. The appeal is free and goes through their internal process first.
What counts as reasonable excuse
- Serious illness, hospitalisation, bereavement
- HMRC system or postal failures
- Software issues that prevented filing
- Fire, flood, theft of records
- Genuine misunderstanding of an obligation
What doesn't count
- Lack of funds (with limited exceptions)
- Forgot the deadline
- Relied on someone else and they let you down
Important first step
You must file the late return and pay the tax owed before HMRC will consider an appeal. The appeal is just about the penalty.
Generate your appeal letter
Free to find out if you've got grounds. Letter ready in five minutes.
Start your appeal →Frequently asked
Is there a deadline to appeal?
Yes — 30 days from the date on the penalty notice.
What if HMRC reject my appeal?
You can ask for an internal review, then appeal to the First-tier Tribunal (Tax).