What counts as a reasonable excuse for HMRC?

Serious illness, bereavement, HMRC computer failure, postal delays, fire or flood, and other unforeseen events outside your control. Ignorance of the law and pressure of work generally do not qualify.

How long do I have to appeal an HMRC penalty?

30 days from the date of the penalty notice. Late appeals may be accepted with a reasonable excuse for the delay, but the window is strict.

Can I appeal a Corporation Tax filing penalty?

Yes. Corporation Tax late-filing penalties can be appealed under the same reasonable excuse principles. We regularly overturn flat and tax-geared corporation tax penalties.

HMRC representation

HMRC Penalty Appeal: Reasonable Excuse and Special Reduction Requests

Appeal HMRC late-filing, late-payment, and inaccuracy penalties using reasonable excuse and special-reduction arguments.

Quick Answer

HMRC penalties for late Self Assessment, VAT, PAYE, and Corporation Tax filings escalate quickly. We prepare appeals under the Reasonable Excuse and Special Reduction provisions and represent you through internal review and First-tier Tribunal.

Free case review Talk to a tax attorney

Timeline

Initial HMRC response in 4 to 8 weeks. Internal review in 45 days. Tribunal hearings 6 to 12 months.

Our fee

Flat £495 per appeal. £1,995 for tribunal representation.

Typical outcome

Full penalty cancellation for successful reasonable excuse appeals. Partial reduction under Special Reduction where full cancellation is not warranted.

Eligibility Requirements

Received an HMRC penalty notice within the appeal window (usually 30 days)
Reasonable excuse for the failure (illness, bereavement, HMRC error, unforeseen circumstances)
Failure remedied without unreasonable delay once the excuse ended

Our 5-Step Process

Here is exactly how Gullia Filing handles your HMRC Penalty Appeal case, from intake to resolution.

Penalty audit

We identify every appealable penalty on your account, including daily penalties, tax-geared penalties, and inaccuracy penalties.

Reasonable Excuse letter

We draft the appeal setting out the facts, evidence, and legal grounds under Schedule 55 FA 2009 (Self Assessment) or the equivalent VAT and PAYE provisions.

Evidence pack

We compile medical records, correspondence, or third-party statements supporting the excuse.

Internal review

If the appeal is rejected, we request an HMRC internal review by a different officer within 30 days.

First-tier Tribunal preparation

Where internal review fails and the amount justifies it, we prepare the Notice of Appeal to the First-tier Tax Chamber.

Documents We Need From You

HMRC penalty notices

Evidence supporting the reasonable excuse

Copies of the underlying returns and correspondence

Frequently Asked Questions

Related Tax Resolution Services

HMRC

HMRC Time to Pay Arrangement

Negotiate an HMRC Time to Pay arrangement to spread Self Assessment, Corporation Tax, VAT, or PAYE arrears over 6 to 60 months.

Get Free HMRC Case Review

Talk to a licensed Enrolled Agent or Chartered Tax Adviser. We review your notices, transcripts, and options with no obligation.

Book Free Case Review See All Services