Free HMRC penalty appeal letter template
Appeal an HMRC late self assessment filing or late payment penalty in writing. This letter sets out your reasonable excuse, the dates, and a request that the penalty be cancelled and interest reviewed.
Who this letter is for
Appeal a late filing or late payment penalty on reasonable excuse grounds. It is written in the formal register companies, landlords and card issuers expect, and it records the facts, the remedy sought and the deadline in a way that supports any later escalation to an ombudsman or the courts.
How to use this template
- 1Check the penalty notice date — you normally have 30 days to appeal.
- 2Write down the dates your reasonable excuse began and ended.
- 3Download the template and explain the whole period of delay, not just the start.
- 4Attach medical, bereavement or service-outage evidence.
- 5Ask for a statutory review if HMRC refuses, then appeal to the First-tier Tribunal.
What to include before you send it
- Appeal within 30 days of the penalty notice, or explain why it is late.
- A reasonable excuse must explain the whole period of delay, right up to filing.
- Attach evidence: hospital letters, bereavement records, or HMRC service outage screenshots.
The rights you are relying on
Finance Act 2009 Schedule 55 and 56, the statutory reasonable excuse defence, and your right to a statutory review and a First-tier Tribunal (Tax) appeal.
The letter template
[Your name] [Your address] Unique Taxpayer Reference: [UTR] National Insurance number: [NI NO] [Date] HM Revenue & Customs Self Assessment BX9 1AS Re: Appeal against penalty notice dated [DATE] — UTR [UTR] Dear Sir or Madam, I appeal against the penalty of [AMOUNT] issued on [DATE] for the [late filing / late payment] of my [self assessment return / tax due] for the tax year [YEAR]. I have a reasonable excuse for the delay: [Set out the facts and dates plainly, for example: I was admitted to hospital on [DATE] and discharged on [DATE]; a close family member died on [DATE]; HMRC's online service was unavailable on [DATES]; I did not receive the notice to file because HMRC held an out-of-date address.] The circumstances lasted from [DATE] to [DATE], and I [filed the return / paid the tax] on [DATE], which was as soon as the excuse ended. I therefore ask HMRC to cancel the penalty in full and to review any interest charged on the same basis. I enclose [medical evidence / death certificate / correspondence / screenshots] in support. If you do not accept this appeal, please treat this letter as a request for a statutory review by an officer not previously involved, and confirm my right to appeal to the First-tier Tribunal. Yours faithfully, [Your name] Enclosures: evidence as listed above.
Frequently asked questions
- What counts as a reasonable excuse for HMRC?
- Serious illness, a bereavement close to the deadline, HMRC service failures, fire, flood, theft of records, or postal failures can all qualify — provided the excuse covers the whole delay and you filed as soon as it ended.
- Does appealing pause the penalty?
- HMRC usually suspends collection of the penalty while an appeal is considered, but interest can continue on unpaid tax, so pay the tax itself if you can.
Turn this example into your own formal letter
The £0.59 option creates one formal letter using your names, dates, sums and evidence. The £3.99 Case File also includes an email, evidence checklist, action plan and follow-up notice.
Or read more about our personalised HMRC appeal.
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