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

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.

Related forms and guidance

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.