HMRC form: self-assessment appeal against penalties for late filing and late payment updated
Released 14 February 2018
HMRC have updated guidance on how to appeal against a penalty for sending a self-assessment tax return late or paying tax late.
The online service can be used to appeal a £100 late filing penalty, or form SA370 to appeal any late filing or late payment penalty. HMRC have added English and Welsh versions of the SA370 appeal form and notes with imprint December 2017.
View the updated forms and guidance at Self Assessment: appeal against penalties for late filing and late payment.