Appeals — Late Payment & Filings

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COMPLIANCE & FILING

Late filing and payment penalties, appealed properly, first time.

Drafting and submitting appeals for late filing or payment penalties, with the supporting documentation and reasonable-excuse case HMRC expects — so your team isn't chasing forms under deadline pressure.

WHAT THIS COVERS

A properly built case, not just a form

Every appeal is built around the same standard HMRC applies — a genuine reasonable excuse, submitted on time, with the evidence to back it up.

30-day deadline tracking

Appeals prepared and submitted within HMRC's 30-day window from the date on the penalty notice, so the appeal is never rejected on a technicality.

Reasonable-excuse case-building

The circumstances behind the delay — illness, technical failure, bereavement, or another qualifying reason — set out clearly with supporting evidence attached.

SA370 and online submission

Appeals filed the way HMRC expects for each case — online through the Personal Tax Account, or via the SA370 form and covering letter.

Outstanding return filed first

Where the return itself is still outstanding, it's filed before the appeal goes in — HMRC won't consider an appeal while the return is missing.

WHY HANDLED THIS WAY

HMRC rejects weak appeals, not just late ones

A penalty appeal lives or dies on whether the excuse is genuine and evidenced — not on the wording of the letter. Every case we build starts from what actually happened, with the paperwork to support it.
HOW IT WORKS

Three steps from penalty notice to appeal submitted

Built to move fast, since the 30-day window doesn't wait.

01

Notice reviewed

The penalty notice, dates, and circumstances behind the delay are reviewed against HMRC's reasonable-excuse guidance.

02

Case drafted

The appeal is drafted with supporting evidence attached, and the outstanding return filed first if it isn't already in.

03

Submitted and tracked

Filed online or via SA370 within the 30-day window, with the outcome tracked and reported back to your team.

COMMON QUESTIONS

Before you ask

Can you appeal late payment penalties at HMRC, not just late filing?

Yes. Late payment penalties can be appealed on the same reasonable-excuse basis as late filing penalties, and the two are often appealed together when both apply to the same return.

Can HMRC waive a penalty?

Yes, if HMRC accepts there was a reasonable excuse for the delay — an unexpected event outside your control, such as a serious illness, bereavement, or a failure of HMRC's own systems. Lack of funds or relying on someone else to file isn't normally accepted.

Can you get out of a late filing penalty entirely?

If the appeal is accepted, the penalty is cancelled in full. If HMRC doesn't accept the excuse, the penalty stands and can be escalated to a formal review or tribunal, though this takes longer and isn't guaranteed to succeed.

What information does an HMRC penalty appeal need to include?

Your name, address and UTR, the penalty reference and issue date, a clear timeline of what happened and why it caused the delay, and any supporting evidence such as medical letters or proof of a technical failure.

Got a penalty notice on the clock?

Send us the notice and the circumstances — we'll build the case and get it filed inside the 30-day window.

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