Document text
Appeal Against a Self Assessment Late Filing Penalty
[YOUR FULL NAME]
[YOUR ADDRESS]
Unique Taxpayer Reference (UTR): [UTR]
National Insurance number: [NI NUMBER]
[PHONE] · [EMAIL]
[ADDRESS ON THE PENALTY NOTICE]
[DATE]
Appeal against late filing penalty — tax year [2024 to 2025]
Penalty notice dated: [DATE ON THE PENALTY NOTICE]
Penalties appealed: [£100 INITIAL PENALTY] [£ … DAILY PENALTIES] [£ … 6-MONTH PENALTY]
Total: £[TOTAL]
Dear Sir or Madam,
I appeal against the penalties above under paragraph 20 of Schedule 55 to the Finance Act 2009. I had a reasonable excuse for not filing my return on time, and I filed it without unreasonable delay once the excuse ended.
1. What happened
Date Event
[DATE] Filing deadline for the return
[DATE] [START OF ILLNESS / ADMISSION TO HOSPITAL / DEATH OF (RELATIONSHIP) / SYSTEM FAILURE]
[DATE] [DISCHARGE / RECOVERY / WHEN I LEARNED THE RETURN HAD NOT BEEN RECEIVED]
[DATE] Return filed [ONLINE / BY POST] (submission reference [REFERENCE])
2. Why this is a reasonable excuse
[EXPLAIN IN YOUR OWN WORDS — FOR EXAMPLE: FROM (DATE) TO (DATE) I WAS SERIOUSLY ILL WITH (CONDITION) AND COULD NOT DEAL WITH MY TAX AFFAIRS. BEFORE THAT I HAD (PREPARED THE RETURN / ASKED (NAME) TO SEND IT AND CHECKED ON (DATE) THAT …)].
( ) I relied on [NAME OR FIRM] to send the return. I took reasonable care to avoid the failure by [WHAT YOU DID — INSTRUCTIONS GIVEN, REMINDERS, CONFIRMATION RECEIVED].
3. Filing after the excuse ended
The excuse ended on [DATE] and I filed on [DATE], [NUMBER] days later, because [REASON FOR ANY GAP].
4. Evidence enclosed (copies)
[HOSPITAL DISCHARGE LETTER / GP LETTER / DEATH CERTIFICATE / ERROR MESSAGE SCREENSHOT WITH DATE].
( ) This appeal is made more than 30 days after the penalty notice. I ask you to accept it late under section 49 of the Taxes Management Act 1970, because [REASON FOR THE DELAY IN APPEALING].
Please cancel the penalties and confirm in writing. If you do not agree, please offer me a review.
Yours faithfully,
____________________
[YOUR FULL NAME]
For me
[ ] Return filed before appealing (or filing date given above)
[ ] Penalty notice date [DATE]; appeal posted by [DATE + 30 DAYS]
[ ] Letter signed; copy and proof of posting kept
[ ] Decided whether to pay now (interest runs if the appeal fails)