Guides › Public Services › Appeal an HMRC Penalty: What Counts as a Reasonable Excuse
Appeal An HMRC Penalty: What Counts as A Reasonable Excuse
You usually have 30 days from the date of the penalty to appeal. Use the form that came with the letter, or write a signed letter explaining why you were late, with dates. HMRC may accept a reasonable excuse such as a close relative dying shortly before the deadline, an unexpected hospital stay, a fire, flood or theft, or a computer failure while filing. Finding the system hard or not getting a reminder does not count.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
Appealing A Penalty
How to Appeal
Usually within 30 days of the penalty. Follow the letter or use the appeal form with it. Otherwise send a signed letter with why your return or payment was late and the dates, your name, your reference number such as your UTR, and any error messages if computer problems stopped you. source
What May Count
Your partner or another close relative died shortly before the deadline; an unexpected hospital stay; a fire, flood or theft; or your computer or software failing while you prepared an online return. source
What Will Not Count
Finding the HMRC online system too difficult, not getting a reminder, not having the money, or mistakes on your return. Once the excuse ends you must file or pay as soon as you can. source
If HMRC Says No
You will be offered a review. You can also appeal to the tax tribunal, but if you asked for a review you must wait for its outcome first. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 30 daysAppeal the penaltyFrom the date it was issued
Steps to Take
Step 1 of 5
Find the penalty date on the letter.
Step 2 of 5
Gather proof: hospital letters, death certificate, insurance claims, error screenshots.
Step 3 of 5
Explain what happened with dates.
Step 4 of 5
Show you filed or paid as soon as you could.
Step 5 of 5
Ask for a review if HMRC refuses.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
Tax Tribunal
Independent. For appeals against tax decisions and penalties HMRC will not change.
Free Tax Help
TaxAid and Tax Help for Older People give free advice if your income is low.
Good to Know
Small things that make your complaint stronger.
Send the return or payment first: an appeal is much weaker if it is still outstanding.
Scotland has its own Income Tax rates and bands. The rules on returns, penalties and HMRC complaints apply across the UK.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 15 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/tax-appeals/penalty Checked 15 October 2026
- gov.uk/tax-appeals/reasonable-excuses Checked 15 October 2026