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

From:
HM Revenue & Customs
Part of:
Self Assessment
Published:
4 April 2014
Last updated:
5 April 2017, see all updates

Use the online service or SA370 form to appeal against Self Assessment penalties for sending late tax returns or payments.

Documents

Use the postal form SA370 to appeal against penalties for late filing and late payment

Ref: SA370 PDF, 292KB, 2 pages

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Use the online service to appeal against a late filing penalty for a 2015 to 2016 tax return

https://www.tax.service.gov.uk/forms/form/self-assessment-appeal-late-filing-penalty/new

Appeal against penalties for late filing and late payment notes

Ref: SA370 Notes PDF, 292KB, 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 HM Revenue and Customs (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 late filing penalty for a 2015 to 2016 tax return (you’ll need to sign in to, or set up a Government Gateway account)
  • 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

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.

SA371: Self Assessment: Partnership Tax Return appeal against late filing penalties
Use form SA371 to appeal against Self Assessment penalties for sending late Partnership Tax Returns or payments.

Document information

Published: 4 April 2014

Updated: 5 April 2017

+ full page history

  1. Welsh version of the SA370 and SA370 Notes has been added
  2. An online service is now available to appeal against a late filing penalty for a 2015 to 2016 tax return.
  3. Updated 2016 Appeal form and English and Welsh notes added
  4. The 2015 form and Welsh version of SA370 added
  5. Reference input to reading the notes prior to completing the SA370 form.
  6. First published.

From: HM Revenue & Customs

Part of: Self Assessment