What are the conditions in which you can appeal the penalties?
If you are able to claim a ‘reasonable excuse’ for missing your tax deadline, HM Revenue & Customs (HMRC) may waiver any penalties. HMRC defines a ‘reasonable excuse’ as something that is out of the individual’s control. For example:
- The loss of a partner just before the tax return or payment deadline
- Unexpected deterioration in health, leaving you in hospital and ultimately stopping you from being able to deal with your tax affairs
- Unpredicted postal delays
- Technology glitches - your computer or its software becomes dysfunctional
- A scenario, such as a fire, has stopped you from completing your tax return
- You relied on someone else to submit your return for you, but they failed to do so
- Lack of funds leading to a bounced cheque or failure of payment
- You did not receive a reminder from HMRC
- You had great difficulty in using the HMRC online system
The procedure to appeal if you disagree with a tax decision can be found here.