Disagree with a tax decision or penalty (2024)

You’ll usually need to provide a reasonable excuse if you:

• want to challenge some penalties, for example penalties for a late return or payment
• miss a deadline, for example being late to accept the offer of a review or to appeal a decision

What may count as a reasonable excuse

A reasonable excuse is something that stopped you meeting a tax obligation for a valid reason, for example:

• your partner or another close relative died shortly before the tax return or payment deadline
• you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
• you had a serious or life-threatening illness
• your computer or software failed while you were preparing your online return
• issues with HM Revenue and Customs (HMRC) online services
• a fire, flood or theft prevented you from completing your tax return
• postal delays that you could not have predicted
• delays related to a disability or mental illness you have
• you were unaware of or misunderstood your legal obligation
• you relied onsomeone elseto send your return, and they did not

You must send your return or payment as soon as you’re able to.

What will not count as a reasonable excuse

The following will not be accepted as a reasonable excuse:

• your cheque bounced or payment failed because you did not have enough money
• you found the HMRC online system too difficult to use
• you did not get a reminder from HMRC
• you made a mistake on your tax return

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