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HMRC Tax AppealsUnited Kingdom
Free HMRC Self Assessment Penalty Appeal Letter Template
An HMRC Self Assessment penalty appeal is the formal route for challenging a late filing or late payment penalty issued to a United Kingdom Self Assessment taxpayer or partnership under Finance Act 2009 Schedules 55 and 56. Use our free UK template to appeal under form SA370 (individual taxpayer) or SA371 (partnership) within the 30-day appeal window from the date of the HMRC penalty notice, applying the reasonable excuse defence and the Perrin v HMRC objective four-stage test.
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Self Assessment Penalty Appeal (SA370)
Appeal Under Finance Act 2009 Schedule 55/56 · 22 April 2026
Daniel Thomas Whitaker
14 Hollybush Lane, Sheffield S11 8GT
07700 900812
d.whitaker@email.co.uk
22 April 2026
Self Assessment — HM Revenue and Customs
Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom
SELF ASSESSMENT PENALTY APPEAL — FORM SA370
Penalty Ref: SA-PEN-2026-9982-441 | UTR: 1234567890
Dear Sir or Madam,
I write to appeal against the late filing of the Self Assessment return (Finance Act 2009 Schedule 55) issued by HMRC on 4 April 2026 (penalty reference SA-PEN-2026-9982-441). The penalty relates to the tax year 2024/25. This appeal is lodged as individual Self Assessment taxpayer (form SA370) and is made within the 30-day period prescribed by Finance Act 2009 Schedule 55 paragraph 22 (the prescribed deadline is 4 May 2026). I rely on the reasonable excuse defence under Finance Act 2009 Schedule 55 paragraph 23. The factual basis of the reasonable excuse is set out below.
I write to appeal against the late filing of the Self Assessment return (Finance Act 2009 Schedule 55) issued by HMRC on 4 April 2026 (penalty reference SA-PEN-2026-9982-441). The penalty relates to the tax year 2024/25. This appeal is lodged as individual Self Assessment taxpayer (form SA370) and is made within the 30-day period prescribed by Finance Act 2009 Schedule 55 paragraph 22 (the prescribed deadline is 4 May 2026). I rely on the reasonable excuse defence under Finance Act 2009 Schedule 55 paragraph 23. The factual basis of the reasonable excuse is set out below.
1.
TAXPAYER IDENTIFICATION
Full name: Daniel Thomas Whitaker
Unique Taxpayer Reference (UTR): 1234567890
National Insurance number: JS 99 22 11 D
Correspondence address: 14 Hollybush Lane, Sheffield S11 8GT
Telephone: 07700 900812
Email: d.whitaker@email.co.uk
Appeal form relied on: SA370 (the gov.uk form for this appeal type)
Unique Taxpayer Reference (UTR): 1234567890
National Insurance number: JS 99 22 11 D
Correspondence address: 14 Hollybush Lane, Sheffield S11 8GT
Telephone: 07700 900812
Email: d.whitaker@email.co.uk
Appeal form relied on: SA370 (the gov.uk form for this appeal type)
2.
PENALTY UNDER APPEAL
Tax year: 2024/25
Type of penalty: late filing of the Self Assessment return (Finance Act 2009 Schedule 55)
Date of penalty notice: 4 April 2026
Penalty reference: SA-PEN-2026-9982-441
Amount of penalty: £100
Statutory framework: Finance Act 2009 Schedule 55
Appeal deadline: 4 May 2026 (30 days from the date of the penalty notice)
Type of penalty: late filing of the Self Assessment return (Finance Act 2009 Schedule 55)
Date of penalty notice: 4 April 2026
Penalty reference: SA-PEN-2026-9982-441
Amount of penalty: £100
Statutory framework: Finance Act 2009 Schedule 55
Appeal deadline: 4 May 2026 (30 days from the date of the penalty notice)
3.
BRIEF REASONABLE EXCUSE STATEMENT
I disagree with the £100 late filing penalty for the 2024/25 Self Assessment return. I was hospitalised for emergency cardiac surgery on 14 January 2026 and discharged on 28 January 2026, with a four-week recovery period during which I was unable to gather records or instruct my accountant. The return was filed on 18 February 2026, immediately after I was cleared to resume normal activity. Medical evidence is enclosed.
4.
REASONABLE EXCUSE — PERRIN FOUR-STAGE TEST
The Upper Tribunal in Perrin v The Commissioners for HM Revenue and Customs [2018] UKUT 0156 (TCC) established the four-stage objective test that HMRC and the First-tier Tribunal must apply when considering a reasonable excuse defence:
Stage 1 — Facts asserted: establish the facts the taxpayer asserts give rise to a reasonable excuse.
Stage 2 — Objective assessment: consider whether, viewed objectively, those facts amount to a reasonable excuse for the default.
Stage 3 — Excuse ceased: identify the date on which any reasonable excuse ceased.
Stage 4 — Remedy without unreasonable delay: decide whether the taxpayer remedied the failure without unreasonable delay after that time.
Category of excuse relied on: serious illness of the taxpayer (or a close relative for whom the taxpayer was the primary carer).
Stage 1 — Facts asserted:
I am a self-employed software contractor required to file a Self Assessment return for the tax year 2024/25 by the online filing deadline of 31 January 2026. On 13 January 2026 I attended Northern General Hospital with severe chest pain. I was admitted on 14 January 2026 and underwent emergency coronary artery bypass surgery the same day. I remained an inpatient for two weeks and was discharged on 28 January 2026, three days before the filing deadline. The discharge summary records that I was advised to avoid all work and stressful activity for at least four weeks. I had been collating records during the autumn but had not yet provided them to my accountant when the medical emergency occurred. The records were assembled and provided to my accountant on 17 February 2026, immediately after the consultant cleared me to resume normal activity, and the return was filed online on 18 February 2026.
Stage 3 — Date on which the reasonable excuse ceased: 17 February 2026.
Stage 4 — Remedy without unreasonable delay:
After being cleared on 17 February 2026 to resume normal activity, I took immediate action: I emailed my accountant the same morning, assembled the supporting paperwork (P60, dividend voucher, expense receipts, mileage log) within 24 hours, and the accountant filed the return on 18 February 2026. The total elapsed time between the excuse ceasing and the failure being remedied was less than two days. The objective Perrin test is satisfied — a reasonable person in the same circumstances, recovering from emergency cardiac surgery and constrained by medical advice, could not have remedied the failure any faster.
Stage 1 — Facts asserted: establish the facts the taxpayer asserts give rise to a reasonable excuse.
Stage 2 — Objective assessment: consider whether, viewed objectively, those facts amount to a reasonable excuse for the default.
Stage 3 — Excuse ceased: identify the date on which any reasonable excuse ceased.
Stage 4 — Remedy without unreasonable delay: decide whether the taxpayer remedied the failure without unreasonable delay after that time.
Category of excuse relied on: serious illness of the taxpayer (or a close relative for whom the taxpayer was the primary carer).
Stage 1 — Facts asserted:
I am a self-employed software contractor required to file a Self Assessment return for the tax year 2024/25 by the online filing deadline of 31 January 2026. On 13 January 2026 I attended Northern General Hospital with severe chest pain. I was admitted on 14 January 2026 and underwent emergency coronary artery bypass surgery the same day. I remained an inpatient for two weeks and was discharged on 28 January 2026, three days before the filing deadline. The discharge summary records that I was advised to avoid all work and stressful activity for at least four weeks. I had been collating records during the autumn but had not yet provided them to my accountant when the medical emergency occurred. The records were assembled and provided to my accountant on 17 February 2026, immediately after the consultant cleared me to resume normal activity, and the return was filed online on 18 February 2026.
Stage 3 — Date on which the reasonable excuse ceased: 17 February 2026.
Stage 4 — Remedy without unreasonable delay:
After being cleared on 17 February 2026 to resume normal activity, I took immediate action: I emailed my accountant the same morning, assembled the supporting paperwork (P60, dividend voucher, expense receipts, mileage log) within 24 hours, and the accountant filed the return on 18 February 2026. The total elapsed time between the excuse ceasing and the failure being remedied was less than two days. The objective Perrin test is satisfied — a reasonable person in the same circumstances, recovering from emergency cardiac surgery and constrained by medical advice, could not have remedied the failure any faster.
5.
PENALTY COMPUTATION AND NOTICE REFERENCE
The Finance Act 2009 Schedule 55 late filing penalty regime escalates as follows: a fixed penalty of £100 from the day after the filing deadline (paragraph 3); a daily penalty of £10 per day for up to 90 days after the return is 3 months late (paragraph 4); a 6-month penalty of the greater of £300 or 5% of the tax due (paragraph 5); and a 12-month penalty of the greater of £300 or 5% of the tax due (paragraph 6). For late payment, Schedule 56 imposes a 5% surcharge at 30 days, 6 months and 12 months late.
Breakdown of the penalty under appeal:
The penalty under appeal is the fixed £100 late filing penalty under Finance Act 2009 Schedule 55 paragraph 3. No daily penalties under paragraph 4 have yet accrued as the return was filed within the 3-month period after the filing deadline. No 6-month or 12-month tax-geared penalties under paragraphs 5 or 6 apply on these facts.
Tax due figure relied on by HMRC for the tax-geared element (if known): £2,847
Penalty notice reference: SA-PEN-2026-9982-441
Notice date: 4 April 2026
Tax year to which the penalty relates: 2024/25
Breakdown of the penalty under appeal:
The penalty under appeal is the fixed £100 late filing penalty under Finance Act 2009 Schedule 55 paragraph 3. No daily penalties under paragraph 4 have yet accrued as the return was filed within the 3-month period after the filing deadline. No 6-month or 12-month tax-geared penalties under paragraphs 5 or 6 apply on these facts.
Tax due figure relied on by HMRC for the tax-geared element (if known): £2,847
Penalty notice reference: SA-PEN-2026-9982-441
Notice date: 4 April 2026
Tax year to which the penalty relates: 2024/25
6.
SPECIAL REDUCTION — FA 2009 SCHEDULE 55 PARAGRAPH 16
Finance Act 2009 Schedule 55 paragraph 16 confers a discretion on HMRC to reduce a penalty where the officer considers there are special circumstances. The discretion exists separately from the reasonable excuse defence in paragraph 23 and is available even where the reasonable excuse test is not made out in full. Special circumstances must be more than the ordinary effects of complying with the SA regime and must apply uncommonly to the taxpayer's case. The discretion engages the proportionality principle: a penalty disproportionate to the nature and extent of the default is appropriate for reduction.
Special circumstances relied on:
In the alternative, and without prejudice to the reasonable excuse defence, I rely on the special reduction power in Finance Act 2009 Schedule 55 paragraph 16. The special circumstances are: (i) the taxpayer underwent emergency cardiac surgery in the final 18 days of the filing window — an event uncommon in the SA filer population and unforeseen; (ii) the taxpayer has no prior Self Assessment compliance failures across the previous nine tax years; (iii) the return when filed showed a modest balancing liability of £2,847, making the £100 fixed penalty broadly proportionate but the underlying default explicable on serious medical grounds. The combination is uncommon and warrants reduction even if the reasonable excuse defence were not fully made out.
First-time defaulter: the taxpayer has no prior Self Assessment compliance failures recorded by HMRC. The Upper Tribunal has consistently treated a clean prior record as relevant to proportionality.
Special circumstances relied on:
In the alternative, and without prejudice to the reasonable excuse defence, I rely on the special reduction power in Finance Act 2009 Schedule 55 paragraph 16. The special circumstances are: (i) the taxpayer underwent emergency cardiac surgery in the final 18 days of the filing window — an event uncommon in the SA filer population and unforeseen; (ii) the taxpayer has no prior Self Assessment compliance failures across the previous nine tax years; (iii) the return when filed showed a modest balancing liability of £2,847, making the £100 fixed penalty broadly proportionate but the underlying default explicable on serious medical grounds. The combination is uncommon and warrants reduction even if the reasonable excuse defence were not fully made out.
First-time defaulter: the taxpayer has no prior Self Assessment compliance failures recorded by HMRC. The Upper Tribunal has consistently treated a clean prior record as relevant to proportionality.
7.
INTERNAL REVIEW AND FTT ESCALATION
If HMRC declines to allow this appeal, I rely on the right to request an HMRC internal review of the decision under Taxes Management Act 1970 section 49A. The view of the matter letter triggers a fresh 30-day window in which to escalate to the First-tier Tribunal (Tax Chamber) by way of form T240. The Tribunal has jurisdiction to determine the appeal de novo and to substitute its own findings of fact. Where HMRC declines internal review or where the review conclusion remains adverse, I shall lodge form T240 with the First-tier Tribunal (Tax Chamber) at PO Box 16972, Birmingham B16 6TZ.
If HMRC declines this appeal, I will request an internal review under TMA 1970 section 49A within 30 days. If the review conclusion remains adverse, I will lodge form T240 with the First-tier Tribunal (Tax Chamber) at PO Box 16972, Birmingham B16 6TZ within the further 30-day window from the view of the matter letter.
If HMRC declines this appeal, I will request an internal review under TMA 1970 section 49A within 30 days. If the review conclusion remains adverse, I will lodge form T240 with the First-tier Tribunal (Tax Chamber) at PO Box 16972, Birmingham B16 6TZ within the further 30-day window from the view of the matter letter.
8.
CONCLUSION AND DETERMINATION SOUGHT
I respectfully request that HMRC cancel the penalty of £100 for late filing of the Self Assessment return (Finance Act 2009 Schedule 55) for the tax year 2024/25. The reasonable excuse defence , the special reduction power and (where applicable) the partnership and review-route arguments set out above are relied on individually and cumulatively. Please acknowledge receipt of this appeal and notify me of the outcome in writing as soon as possible.
YOURS FAITHFULLY,
Daniel Thomas Whitaker
Taxpayer — 22 April 2026
Date: ____________________
TAXPAYER
Daniel Thomas Whitaker
Date: ____________________
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What Is an HMRC Self Assessment Penalty Appeal?
A Self Assessment penalty appeal is a written challenge to HMRC against a late filing or late payment penalty issued under the Finance Act 2009. Late filing penalties operate under Schedule 55 (£100 fixed at day one, £10 per day after three months for up to 90 days, then 6-month and 12-month tax-geared penalties); late payment penalties operate under Schedule 56 (5% surcharges at 30 days, 6 months and 12 months late). Both regimes apply to United Kingdom Self Assessment taxpayers and to partnerships filing the partnership tax return.
There are two HMRC appeal forms. SA370 is the form for an individual taxpayer. SA371 is the equivalent form for a partnership and is lodged by the nominated partner on behalf of the partnership. Both have a 30-day appeal window running from the date printed on the penalty notice — the appeal must reach HMRC within that window. HMRC will admit a late appeal where there is a good reason for the delay; if HMRC refuses, the First-tier Tribunal (Tax Chamber) has a separate jurisdiction under rule 20 of the FTT (Tax Chamber) Rules 2009 to admit a late appeal in the interests of justice.
The reasonable excuse defence in Schedule 55 paragraph 23 is the heart of the appeal. The Upper Tribunal in Perrin v HMRC [2018] UKUT 0156 (TCC) settled the four-stage objective test: establish the facts the taxpayer asserts; consider whether those facts viewed objectively amount to a reasonable excuse; identify the date the excuse ceased; and decide whether the taxpayer remedied the failure without unreasonable delay. HMRC manual CH160950 lists the recognised reasonable excuse categories — serious illness, bereavement, IT failure, HMRC error, Covid-19 disruption, postal disruption and other unforeseen events outside the taxpayer's control. The HMRC Self Assessment correspondence address for the appeal is Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom.
What's Covered in This Template
Our UK HMRC SA penalty appeal template builds a structured letter HMRC can act on quickly — taxpayer identification, the penalty under appeal, the Perrin four-stage reasonable excuse analysis, the Schedule 55 paragraph 16 special reduction request, partnership-specific arguments and a signposted route to the First-tier Tribunal via form T240.
Individual SA370 / Partnership SA371 Switch
Auto-selects the correct HMRC form and the correct identification fields — individual UTR and NI number for SA370, partnership UTR and nominated partner identification for SA371.
HMRC Self Assessment Postal Address
Pre-fills the standard HMRC correspondence address: Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom — used across the United Kingdom for Self Assessment letters.
Auto-Calculated 30-Day Appeal Deadline
Calculates the 30-day appeal deadline from the date of the penalty notice so the taxpayer can see at a glance whether the appeal is in time.
Late Filing / Late Payment / Both Switch
Switches the statutory citation between Finance Act 2009 Schedule 55 (late filing), Schedule 56 (late payment) and both — every reference and paragraph mention tracks the type of penalty.
Expert: Reasonable Excuse Matrix (Perrin Four-Stage Test)
Seven recognised excuse categories — serious illness, bereavement, IT failure, HMRC error, Covid-19 disruption, postal disruption, other unforeseen events. Each is structured into the four-stage objective Perrin test the decision-maker must apply.
Expert: Penalty Computation by Schedule 55 Paragraph
Breaks down the penalty by the specific Schedule 55 paragraph — £100 fixed (para 3), £10/day daily (para 4), 6-month tax-geared (para 5), 12-month tax-geared (para 6). Includes the underlying tax due figure for the tax-geared elements.
Expert: Late Appeal Justification (FTT Rules r.20)
Where the appeal is more than 30 days late, sets out the good reason for the delay and signposts the Tribunal route under rule 20 of the FTT (Tax Chamber) Rules 2009 in the interests of justice.
Expert: Special Reduction (Schedule 55 paragraph 16)
Independent HMRC discretion to reduce the penalty for special circumstances — separately from the reasonable excuse defence — recognising proportionality and first-time defaulter mitigation.
Expert: Partnership Specifics
Where the appeal is by a partnership, addresses the per-partner allocation under Schedule 55 paragraph 25, identifies which partner the reasonable excuse turns on and clarifies the nominated partner's authority to lodge the appeal.
Expert: Internal Review and FTT Escalation Notice
Signposts the right to request an HMRC internal review under TMA 1970 section 49A and to escalate to the First-tier Tribunal (Tax Chamber) via form T240 to PO Box 16972, Birmingham B16 6TZ if the review remains adverse.
Single Signer — Taxpayer or Nominated Partner
The letter is signed by the taxpayer (SA370) or by the nominated partner (SA371). No witness or notarisation is required for an HMRC Self Assessment penalty appeal.
How to Appeal a Self Assessment Penalty
Follow these steps to produce a well-structured HMRC SA penalty appeal letter in a format HMRC and (if escalated) the First-tier Tribunal (Tax Chamber) accept across the United Kingdom.
- 1
Check the 30-Day Deadline
Note the date printed on the HMRC penalty notice. The appeal must reach HMRC within 30 days of that date. The template auto-calculates the deadline once you enter the notice date.
- 2
Pick the Right Form — SA370 or SA371
SA370 is for an individual Self Assessment taxpayer; SA371 is for a partnership and is lodged by the nominated partner. The template auto-switches between the two and adjusts the identification block accordingly.
- 3
Identify the Penalty Type
Late filing under Schedule 55, late payment under Schedule 56, or both. The template adjusts the statutory citation throughout the letter.
- 4
Pick a Reasonable Excuse Category (Expert)
Choose from the seven recognised HMRC categories — serious illness; bereavement; IT failure; HMRC error; Covid-19 disruption; postal disruption; other unforeseen event. Each category drives a different statutory and caselaw framing.
- 5
Apply the Perrin Four-Stage Test (Expert)
Set out the facts asserted (stage 1); the objective assessment (stage 2); the date the excuse ceased (stage 3); and the remedy without unreasonable delay (stage 4). The four-stage framing is what HMRC and the First-tier Tribunal apply.
- 6
Add the Special Reduction Request (Expert)
Independent of the reasonable excuse defence, the Schedule 55 paragraph 16 special reduction power lets HMRC reduce the penalty for special circumstances — particularly relevant for first-time defaulters and where the tax due is modest relative to the penalty.
- 7
Signpost the Review and FTT Route
Where HMRC declines the appeal, the taxpayer has a right to request an HMRC internal review under TMA 1970 section 49A; if the review remains adverse, the appeal escalates to the First-tier Tribunal (Tax Chamber) via form T240 to PO Box 16972, Birmingham B16 6TZ.
- 8
Send to HMRC and Keep a Copy
Post to Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom — no street or city needed. Quote your UTR on every letter. Keep proof of postage. HMRC aim to respond within 45 days.
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Legal Considerations — HMRC SA Penalty Appeal
Self Assessment penalty appeals are governed by United Kingdom tax statutes and HMRC published guidance. The framework operates the same in England, Wales, Scotland and Northern Ireland.
This template is for general information and does not constitute legal or tax advice. TaxAid, Tax Help for Older People and Citizens Advice offer free guidance for individuals; ACCA, ICAEW and CIOT-regulated practitioners advise on complex cases. The First-tier Tribunal (Tax Chamber) has the final word on the reasonable excuse and special reduction defences.
Reviewed for the United Kingdom
Statutory Framework
Late filing penalties operate under Finance Act 2009 Schedule 55 — paragraph 3 (£100 fixed), paragraph 4 (£10 per day after 3 months, up to £900), paragraph 5 (greater of £300 or 5% of tax due at 6 months) and paragraph 6 (greater of £300 or 5% of tax due at 12 months). Late payment penalties operate under Schedule 56 — 5% surcharges at 30 days, 6 months and 12 months. The reasonable excuse defence is in Schedule 55 paragraph 23 and the special reduction power is in paragraph 16. The 30-day appeal window is in paragraph 22.
Perrin v HMRC — Four-Stage Objective Test
The Upper Tribunal in Perrin v The Commissioners for HM Revenue and Customs [2018] UKUT 0156 (TCC) settled the test for reasonable excuse. The decision-maker must: (1) establish the facts the taxpayer asserts give rise to a reasonable excuse; (2) consider whether those facts viewed objectively amount to a reasonable excuse for the default; (3) identify the date the reasonable excuse ceased; and (4) decide whether the taxpayer remedied the failure without unreasonable delay after that time. The test is objective — the taxpayer's beliefs and conduct are judged by reference to a reasonable person in the same circumstances.
Seven Recognised Reasonable Excuse Categories
HMRC manual CH160950 records the categories the decision-maker should treat as capable of amounting to a reasonable excuse: serious illness of the taxpayer or a close relative; bereavement; IT failure (HMRC online or third-party software outage); HMRC error or misleading guidance; Covid-19 disruption (continuing to be recognised in some circumstances); postal disruption beyond the taxpayer's control; and other unforeseen events outside the taxpayer's control. The category drives the factual narrative; the four-stage Perrin test drives the analysis.
Special Reduction (Schedule 55 paragraph 16)
Independent of the reasonable excuse defence, Schedule 55 paragraph 16 allows HMRC to reduce a penalty where the officer considers there are special circumstances. The discretion engages the proportionality principle and is particularly relevant to first-time defaulters and to cases where the penalty is large relative to the underlying tax due. The Upper Tribunal has consistently treated a clean prior compliance record as relevant.
Late Appeal Route
A late appeal can be admitted by HMRC where there is a good reason for the delay. Where HMRC refuses, the First-tier Tribunal (Tax Chamber) has a separate jurisdiction under rule 20 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 to admit the appeal in the interests of justice. The Tribunal applies the Martland v HMRC three-stage test — length of delay; reason for delay; balancing exercise.
FTT Escalation via Form T240
Where HMRC declines the appeal, the taxpayer can ask for an HMRC internal review under TMA 1970 section 49A. If the review remains adverse, the appeal goes to the First-tier Tribunal (Tax Chamber) by way of form T240 to PO Box 16972, Birmingham B16 6TZ, within 30 days of the review conclusion letter (or 30 days of the original HMRC decision where no review was sought).
Frequently Asked Questions
Build Your HMRC SA Penalty Appeal
Produce a clear, statute-cited letter HMRC can act on quickly. Whether the issue is late filing, late payment or both, individual SA370 or partnership SA371, the template builds the right form, applies the Perrin four-stage objective test to your chosen reasonable excuse category and signposts the special reduction request and FTT escalation route to PO Box 16972, Birmingham B16 6TZ.
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