This file may not be suitable for users of assistive technology.
Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
Use the SA355 to appeal against a penalty for late submission of your tax return for the current and earlier tax years. The form includes notes on what counts as legitimate grounds for appeal.