ArticlesFriday 23rd February 2018
How do I appeal a late filing penalty for my tax return?
The online service can be used to appeal a £100 late filing penalty, or form SA370 to appeal any late filing or late payment penalty.
View the forms and guidance at www.gov.uk/government/publications/self-assessment-appeal-against-penalties-for-late-filing-and-late-payment-sa370
You must have a reasonable excuse and that excuse must remain in place throughout the period from the late filing to the filing of the return.
What may count as a reasonable excuse?
- your partner or another close relative died shortly before the tax return or payment deadline
- you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
- you had a serious or life-threatening illness
- your computer or software failed just before or while you were preparing your online return
- service issues with HM Revenue and Customs (HMRC) online services
- a fire, flood or theft prevented you from completing your tax return
- delays related to a disability you have
What won’t count as a reasonable excuse
- you relied on someone else to send your return and they didn’t
- 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
Tax payers who appeal penalties succeed 50% of the time. At SmallBiz Accounts we have a great success rate on appealing penalties. We are significantly above a 50% success rate.
If you have a reasonable excuse for your late filing in January, our advice is to make an appeal. It's worth a try.