UK HMRC SA370 Late-Filing / Late-Payment Penalty Appeal Letter
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Your Situation
Tell us about the tax year, the return type, and the penalties you are appealing.
This letter will cite
Finance Act 2009 Schedule 55 (paras 3, 4, 5, 6, 20, 21, 22, 23) + Schedule 56 (paras 3(2), 3(3), 3(4), 13) + Taxes Management Act 1970 s.31 and s.49A + TCEA 2007 s.11
Your letter will appeal each penalty separately, cite the operative paragraph (Sch.55 para 3/4/5/6 or Sch.56 para 3(2)/(3)/(4)), invoke the reasonable-excuse defence at Sch.55 para 23, request an HMRC statutory review under TMA 1970 s.49A, and reserve the First-tier Tribunal (Tax) and Upper Tribunal routes.
Tax administration is reserved — HMRC and the FTT (Tax) cover the whole UK. The nation affects routing language only.
UK Self-Assessment runs 6 April to 5 April. The filing deadline for an online individual return is 31 January following the end of the tax year.
MTD ITSA goes live on 6 April 2026 for self-employed / landlord income over £50,000. The MTD penalty regime is points-based under Finance Act 2007 Schedule 24 and is NOT what this letter appeals.
Total across all penalties listed above. Each penalty is challenged separately in the letter; this figure is the aggregate.
The 30-day appeal clock under Sch.55 para 20 / Sch.56 para 13 runs from this date.