Form

Self Assessment: appeal against penalties for late filing and late payment

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: SA370 PDF, 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 Notes PDF, 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.

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

  1. The appeal against penalties for late filing and late payment notes have been updated.

  2. English and Welsh versions of the SA370 appeal form and notes with imprint December 2017 have been added.

  3. The Welsh version page text has been updated and an HTML link to online appeals service added.

  4. Welsh version of the SA370 and SA370 Notes has been added

  5. An online service is now available to appeal against a late filing penalty for a 2015 to 2016 tax return.

  6. Updated 2016 Appeal form and English and Welsh notes added

  7. The 2015 form and Welsh version of SA370 added

  8. Reference input to reading the notes prior to completing the SA370 form.

  9. First published.

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