Self Assessment: Appeal against penalties
for late filing and late payment
SA370 Appeal Page 1 HMRC 12/17
About this form
Please read the SA370 Notes before you fill in this form to appeal against a penalty for sending your tax return late
or paying your tax late, or both. Using this form will help us identify your appeal and deal with it quicker.
Send this form to Self Assessment, HM Revenue and Customs, BX9 1AS within 30 days of the date shown on the front
of your penalty notice. Late appeals may be accepted if you explain the reason for the extra delay.
If you haven’t already done so, send us your tax return and pay any tax you owe now, to avoid further penalties.
To find out more about Self Assessment appeals, go to www.gov.uk/tax-appeals/penalty
Please use black or blue ink and capital letters to fill in the boxes.
1 day late – £100 penalty. To appeal against this
penalty put ‘X’ in the box
3 months late filing penalty amount
£ 0 0
6 months late filing penalty amount
£ 0 0
12 months late filing penalty amount
£ 0 0
Date of penalty notice DD MM YYYY
Date of penalty notice DD MM YYYY
Date of penalty notice DD MM YYYY
Date of penalty notice DD MM YYYY
Tax year ended 5 April
Penalties for filing your tax return late
Tell us which penalties you want to appeal against below. Enter the amount of each penalty and the date of your
penalty notice. You’ll find this at the top of the front page of your SA326D, ‘Late tax return: Notice of penalty assessment’
or SA370, ‘Notice of penalty assessment’.
The penalty (or penalties) you want to appeal against
Give the tax year which the penalties are for
Tax reference
Enter the reference shown on your penalty notice
National Insurance number if known
Full name
Address
Postcode
About you
Enter your details unless you’re making this appeal on behalf of someone else. Then you should enter their details.
dd mmm yyyy
dd mmm yyyy
dd mmm yyyy
dd mmm yyyy
SA370 Appeal Page 2
Ill health Postal issues Fire, flood or other natural disasters
Did not receive the return Theft or crime Bereavement or death of a close relative
Information technology difficulties Other acceptable excuse - give more information below
If you need more space, continue on a separate sheet of paper and attach this to the back of your appeal.
Your reason for making an appeal
Please tick the relevant box to tell us why you’re making an appeal, and provide a brief description in the box below. If you
tick ‘Other acceptable excuse’ box, give as much information as you can, including relevant dates in the box below and, where
possible, provide evidence to support your appeal.
Signature
Date DD MM YYYY
If you’ve signed this appeal on behalf of someone else,
enter the capacity in which you’ve done this
For example, agent, executor or personal representative
Your daytime phone number
Your name and address – if different to the name
and address you’ve entered above
Postcode
What to do next
Please make sure you sign and date your appeal.
Send this form to Self Assessment, HM Revenue and Customs, BX9 1AS.
30 days late payment penalty amount
£ 0 0
6 months late payment penalty amount
£ 0 0
12 months late payment penalty amount
£ 0 0
Date of penalty notice DD MM YYYY
Date of penalty notice DD MM YYYY
Date of penalty notice DD MM YYYY
Penalties for paying your tax late
dd mmm yyyy
dd mmm yyyy
dd mmm yyyy
dd mmm yyyy