Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 26 Mar 2024 16:27:56 GMT by Moon007 Sun
I want to appeal self assessment penalties for tax years ending April 21, April 22 and April 23 using online forms. I have specified email correspondence on my Gateway account but not received any notification of these Notice of penalties until I have been sent a £100 penalty notice for year ending April 23 and a £300 penalty for year ending April 2022 in March this year. I can see on the Gateway system I have 12 month late filing penalties for years ending 2021 and 2022 in addition to the £100 penalty for 2023. The penalty letters detailed above were dated 13th Feb 2024 but only received mid March and both had a note on the back saying that I had until 21st April 2024 to respond. (1) What date do I enter on the on line form to appeal these penalties when it requests ‘ What is the date of issue of your penalty notice?’ The letters were sent on 13th Feb 2024 so technically I am out of time but I have been given until 21st April 2024 to appeal. Should I enter 21st March 2024 as this is 30 days before the given date for the penalty notices for 2022 and 2023? I am concerned that if I put in 13th March 2024 the system will throw out my appeal as out of time (2) What date do I enter on the form when it asks ‘ What is the date of issue of your penalty notice?’ put in for year ending April 21, bearing in mind I have had no notification of penalties for this year? Again shall I put in 21st March 2024? Also the form asks me to state which type of penalty I have received but I can only select one. (3) Do I have to submit an appeal against each type of late filing and late payment penalty or is there an option later in the process to provide a free type explanation and include all penalties I want to appeal against I am a bit nervous of pressing 'Continue' at the end of the page in the appeal section which asks me to 'Check my answers' as it is not clear if this then submits the form or if there is another opportunity to check. (4) Can you confirm at what point in the online appeal the information is submitted As an additional point, usually web pages will highlight the fact that pressing a button will eiterh submit a page or there will be an opportunity for later review before submitting. It would be sensible to include this information.
Posted Mon, 08 Apr 2024 08:20:12 GMT by HMRC Admin 5

If the online form is only allowing you to appeal against one penalty at a time then you would need to submit a claim for each penalty.
The date would be the date of issue. If you want to submit an appeal for all penalties at the sam time you can submit a letter with a breakdown of the penalties and the reason for the appeal.
If after the 30 days you can include the reason why appealing late. The address to submti the letter to is HMRC, Self Assessment & PAYE, BX9 1AS UK

Thank you

You must be signed in to post in this forum.