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 of £100 from HM Revenue & Customs (HMRC), but fines can quickly mount up if you don’t appeal.
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:
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.
Other excuses that are not acceptable for a late tax return include:
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.
