The short answer: you usually have 30 days from the date a penalty was issued to appeal. You may get it cancelled if you had a reasonable excuse, such as a serious illness or a close bereavement shortly before the deadline. If HMRC does not change its decision, you can ask for a review or take your appeal to the tax tribunal.
Which penalties can you appeal?
You can challenge penalties such as those for filing a tax return late or paying tax late, as well as decisions about your tax bill, a claim for relief, or a request for information or to check your records.
Step 1: check the penalty is right
Check the dates and the amount against the rules. For Self Assessment, a return filed late gets an initial £100 penalty, then further penalties after 3, 6 and 12 months. For VAT, late returns earn penalty points, with a £200 penalty once you reach the threshold. See Self Assessment penalties and VAT penalties.
Step 2: decide whether you had a reasonable excuse
HMRC’s examples of what may count include:
- your partner or another close relative died shortly before the deadline
- an unexpected stay in hospital stopped you dealing with your tax affairs
- your computer or software failed while you were preparing your online return
- a fire, flood or theft stopped you completing your return
What does not count: not having enough money to pay, finding HMRC’s online system too difficult, not getting a reminder from HMRC, or making a mistake on your return. Whatever the excuse, you must send the return or payment as soon as you are able to.
Step 3: appeal within 30 days
You usually have 30 days from the date the penalty was issued. Self Assessment penalties have their own appeal process on gov.uk, and VAT penalties can be appealed through your VAT online account. Explain what happened, when, and why it stopped you meeting the deadline, with evidence if you have it. If you are outside the 30 days, you need to give a reason for the delay.
Step 4: if HMRC says no
If HMRC does not change its decision, you will be offered a review by a different HMRC officer, or you can take your appeal to the tax tribunal. You can ask for a review at any time after you appeal. You may also be able to delay paying the penalty while the appeal is decided.
Keep the basics up to date
An appeal does not replace the return or the tax. File the outstanding return and pay what you owe as soon as you can, because penalties and interest can keep growing.
How we help
We check whether the penalty is correct, decide with you whether there are grounds to appeal, write the appeal and deal with HMRC for you. See help with HMRC enquiries and penalty appeals.
Sources: gov.uk, Disagree with a tax decision or penalty: penalties, reasonable excuses; Self Assessment tax returns: penalties; Penalty points and penalties if you submit your VAT Return late. Checked 6 October 2026.
Common questions
How long do I have to appeal an HMRC penalty?
Usually 30 days from the date the penalty was issued. If you are late, you need to give a reason for the delay.
Is not having the money to pay a reasonable excuse?
No. HMRC says that a payment failing because you did not have enough money does not count. Talk to HMRC about a payment plan instead.
Do I still need to file my return if I appeal?
Yes. Send the return or payment as soon as you are able to. An appeal does not stop the deadline or further penalties.
Can I appeal a VAT penalty point?
Yes. You can appeal against both penalty points and penalties if you had a reasonable excuse.
General information only, not personal advice. Tax rules, rates and thresholds change, so check gov.uk or speak to us about your own situation.