Can I appeal an HMRC penalty online or on form SA370 instead of writing a letter?

Yes. For a Self Assessment late filing or late payment penalty, HMRC's online appeal service and form SA370 are free and ask for the same facts: the penalty, the dates and your reasonable excuse. A letter is also accepted, and suits penalties and decisions the form does not cover. Whichever route you use, appeal within 30 days of the date on the notice, and appeal each notice you have received.

What counts as a reasonable excuse for a late tax return or payment?

Something outside your control that stopped you meeting the deadline although you took reasonable care, such as a serious illness, the death of a close relative, an unexpected stay in hospital, a failure of HMRC's online service, or a fire or flood. You must also have put things right without unreasonable delay once the excuse ended. Relying on someone else, finding the online service hard to use or not receiving a reminder usually does not count.

What happens after I appeal to HMRC, and can I go to a tribunal?

HMRC either accepts the appeal or writes with its view. You can then ask for a review by an HMRC officer not involved in the decision, which normally takes up to 45 days, or appeal to the First-tier Tribunal (Tax Chamber); after a review, the tribunal appeal is due within 30 days of the review's conclusion letter. Keep paying the tax itself on time: interest runs on unpaid tax whatever happens to the penalty.

Can I use this letter to appeal against a VAT penalty or decision from HMRC?

Not as it stands. For income tax, Capital Gains Tax and Corporation Tax you appeal to HMRC first, in writing within 30 days, which is what this letter does. For VAT and other indirect taxes, the decision letter offers a review by HMRC instead: within 30 days you either accept the review or appeal directly to the First-tier Tribunal (Tax Chamber). Follow the options and the deadline printed in your letter.

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Appeal to HMRC against a penalty or a tax decision (UK)

Name: Appeal to HMRC against a penalty or a tax decision (UK)
Brand: DocMuse
SKU: appeal-to-hmrc-against-a-penalty-or-decision
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Author: DocMuse

England, Northern Ireland, Scotland and Wales · in English

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For a taxpayer anywhere in the UK with a penalty or decision from HM Revenue and Customs on income tax, Capital Gains Tax or Corporation Tax that they think is wrong — a late filing or late payment penalty with a reasonable excuse, a Making Tax Digital penalty, another decision: a written appeal to HMRC within 30 days of the date of the notice, giving your grounds and asking for a review or the tribunal route. For Self Assessment penalties, HMRC's online service and form SA370 are free and do the same. For VAT, the decision letter gives a different route. Sent first class.

Made for use in England, Northern Ireland, Scotland and Wales
Last updated October 28, 2026
Document in English

Where a UK document reproduces the words of legislation or of a government publication — UK, Scottish or Northern Irish — it contains public sector information licensed under the Open Government Licence v3.0.

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When to use this document

You have received a late filing penalty from HMRC for your Self Assessment return in the UK.
You were in hospital around the deadline and want to explain your reasonable excuse.
You paid your tax but still got a late payment penalty that you think is wrong.
You missed the time to appeal a tax penalty and want to explain why you are late.

What you fill in

The details the document asks for.

Sender
Sender's address
Town or city
Sender's postcode
Date
HMRC's name and postal address, exactly as on the notice or GOV.UK
Your Unique Taxpayer Reference (UTR), or the reference on HMRC's letter
What you are appealing against
Tax year or period
Date of HMRC's notice
Amount
Your grounds: what happened, when it started and ended, and why it is a reasonable excuse or the decision is wrong
Date you filed or paid after the problem ended (if you did)
Only if more than 30 days have passed: why you could not appeal sooner

Common questions

Can I appeal an HMRC penalty online or on form SA370 instead of writing a letter?: Yes. For a Self Assessment late filing or late payment penalty, HMRC's online appeal service and form SA370 are free and ask for the same facts: the penalty, the dates and your reasonable excuse. A letter is also accepted, and suits penalties and decisions the form does not cover. Whichever route you use, appeal within 30 days of the date on the notice, and appeal each notice you have received.
What counts as a reasonable excuse for a late tax return or payment?: Something outside your control that stopped you meeting the deadline although you took reasonable care, such as a serious illness, the death of a close relative, an unexpected stay in hospital, a failure of HMRC's online service, or a fire or flood. You must also have put things right without unreasonable delay once the excuse ended. Relying on someone else, finding the online service hard to use or not receiving a reminder usually does not count.
What happens after I appeal to HMRC, and can I go to a tribunal?: HMRC either accepts the appeal or writes with its view. You can then ask for a review by an HMRC officer not involved in the decision, which normally takes up to 45 days, or appeal to the First-tier Tribunal (Tax Chamber); after a review, the tribunal appeal is due within 30 days of the review's conclusion letter. Keep paying the tax itself on time: interest runs on unpaid tax whatever happens to the penalty.
Can I use this letter to appeal against a VAT penalty or decision from HMRC?: Not as it stands. For income tax, Capital Gains Tax and Corporation Tax you appeal to HMRC first, in writing within 30 days, which is what this letter does. For VAT and other indirect taxes, the decision letter offers a review by HMRC instead: within 30 days you either accept the review or appeal directly to the First-tier Tribunal (Tax Chamber). Follow the options and the deadline printed in your letter.

How you can sign this document

Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked

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