IRRV Alert - week ending 1st April 2022 Part 1
News
Self Assessment: appeal against penalties for late filing and late payment (28 March 2022)
Form
Self Assessment: appeal against penalties for late filing and late payment
- English
- Cymraeg
Use the online service to appeal a £100 late filing penalty, or form SA370 to appeal any late filing or late payment penalty.
- From:
- HM Revenue & Customs
- Published
- 4 April 2014
- Last updated
- 28 March 2022 — See all updates
Documents
Use the postal form SA370 to appeal against penalties for late filing and late payment
Ref: SA370PDF, 272 KB, 2 pages
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Use the online service to appeal against a £100 late filing penalty for tax returns from 6 April 2015 onwards (sign in using Government Gateway)
https://www.tax.service.gov.uk/digital-forms/form/self-assessment-appeal-late-filing-penalty/draft/guide
Appeal against penalties for late filing and late payment notes
Ref: SA370 NotesPDF, 335 KB, 2 pages
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Details
Appeal against a penalty for sending your tax return late or paying your tax late.
You must appeal within 30 days of the date HMRC sent you the penalty notice and have a reasonable excuse for late filing. Read the guidance on appealing against penalties for late filing and late payment before starting your appeal.
You can either:
- use the online service to appeal against a £100 late filing penalty for tax returns from 6 April 2015 onwards
- print the postal form SA370, fill it in and post to HMRC to appeal against a penalty for:
- sending tax returns late for earlier years
- paying your tax late
- sending a 2015 to 2016 tax return late, if you don’t want to use the online form service
To use the online service, you need a Government Gateway user ID and password. If you do not have a user ID you can create one when you use the service.
If you use the online form, you’ll get a reference number to track the progress of your form.
You’ll need:
- the date the penalty was issued
- the date you filed your Self Assessment tax return (if you’ve filed it)
- details of your reasonable excuse for late filing
Check if you need to fill in a Self Assessment tax return if you don’t think you need to complete one.
Related forms and guidance
Use form SA371: Partnership Tax Return appeal against late filing penalties to appeal against penalties for sending late Partnership Tax Returns or payments.
Published 4 April 2014
Last updated 28 March 2022 + show all updates