The deadline for submitting your Self-Assessment tax return (31 January 2025) has passed. More than a million people have missed the deadline this year and may now face a range of consequences.
A late tax return usually results in a penalty from HM Revenue & Customs (HMRC) – a costly payment for you or your business. A successful appeal can prevent the incursion of extra costs.
Find out what the reasonable excuses for a late tax return are and how to appeal your penalty.
What are acceptable excuses for a late tax return?
HMRC lists the following as reasonable excuses for not meeting your tax obligation:
- Death of a partner or other close relative shortly before the tax return or payment deadline
- Unexpected stay in hospital
- Serious or life-threatening illness
- Computer or software failure
- Problems with HMRC online services
- Fire, flood, or theft
- Postal delays that you could not have predicted
- Delays related to disability or mental illness
- Misunderstanding, or not being aware of, your legal obligation
- Relying on someone else to send the return, and they did not
However, these reasonable excuses will not be taken at face value – you must provide tangible evidence that shows how an incident or condition significantly affected your ability to fulfil your obligation.
It is also important to note that making a mistake on your tax return is not considered a reasonable excuse for late submission.
Other excuses that are not acceptable for a late tax return include:
- Finding the HMRC online system too difficult to use
- Your cheque bounced or payment failed due to lack of funds
- Not receiving a reminder from HMRC
How to appeal a tax penalty
If you’ve identified a reasonable excuse for your late tax return and have sufficient evidence to back it up, you can appeal your tax penalty.
When you receive a penalty, you will typically have 30 days to contact HMRC or make an appeal.
If you’ve appealed against a penalty, are getting a review of a penalty, or made an appeal to the tax tribunal, you will not be required to pay it until the appeal has been settled.
