If you have you received a Late Filing Penalty Notice from the HMRC that you do not believe you should have to pay for whatever reason and are unsure of what your options are and what steps are needed to dispute and appeal the penalty charge?

Follow these simple steps to ensure you follow the correct process to ensure your appeal can be processed without delay.

Grounds for Submitting an Appeals

1. You must have a genuine and reasonable excuse.
2. You cannot lodge an appeal until AFTER your tax return has been submitted.
3. You must raise your appeal within 30 days of the date shown on your Penalty Notice.
4. If you do not need to submit a tax return, HMRC should be notified to avoid repeat penalties.

There are 3 methods to enable you to appeal the Penalty 

1. Use the Appeal Form attached to the penalty notice
2. Via your personal Online Tax Account
3. Send a Letter to HMRC

If you are sending mail to lodge your appeal, you must include the following

1. Your tax reference (also knows as a UTR)
2. Reasons for appealing
3. Your Signature

The postal address to use 

Self Assessment

HM Revenue & Customs

United Kingdom

BX9 1AS

Further Resources: 

Appealing to HMRC:  www.gov.uk/tax-appeals/penalty 

Reasonable Excuses www.gov.uk/tax-appeals/reasonable-excuse

HMRC Video Summary

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