Sole traders and landlords: tax
HMRC Self Assessment Penalty Appeal Pack (UK)
Price: £9
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- PDF and Word files, plus an Excel tracker
- Version 1.1.0, free updates to that version
- Every source linked, last checked 27 October 2026
A decision checklist, evidence checklist, timeline worksheet, seven appeal letter templates and a tracker for appealing an HMRC late filing or late payment penalty on a Self Assessment return.
Dates. Updated for the 31 January 2027 deadline. The 2025 to 2026 online return and tax are due by 11:59pm on 31 January 2027, and HMRC can charge the first late filing penalty from 1 February 2027.
Got an HMRC penalty for a late Self Assessment return or a late payment? You usually have 30 days from the date on the notice to appeal, and HMRC will cancel the penalty if you have a reasonable excuse for the failure, or if the penalty was charged wrongly. This pack helps you work out which applies, gather the evidence and put your case in order.
It starts with a checklist built on HMRC’s own guidance on reasonable excuse, then gives you an evidence checklist, a timeline worksheet and fill-in letters for the common excuses, each with the caveats HMRC’s guidance gives. You send your own appeal, online, on form SA370 or by letter.
Formats: PDF and Word files, plus an Excel tracker. Works in Word, Google Docs, Excel, Google Sheets, Numbers and LibreOffice. No macros.
Free sample: Timeline Worksheet (PDF, 2 pages, 237 kB). Two real pages from the pack’s printable file, unaltered: the key dates table, a day-by-day record from when the excuse began, and the questions HMRC and a tribunal are likely to ask.
Version 1.1.0, checked 27 October 2026. Updates to this version are free.
What is inside
Who makes this, and how it is checked
- Made by
- Plainfiles, run by TurboKast Ltd (company number SC881077), registered in Scotland. 29 Commercial Street, Dundee, DD1 3DG.
- Checked
- Against 8 official sources on 27 October 2026. Every source is linked below.
- Reviewed
- The free guide for this kit was reviewed by Liam Humphreys on .
- If a file is faulty
- We fix it, replace it or refund you. Terms of sale and refunds.
- Who can buy
- Buyers in the UK only, for now. Payment is handled by Stripe; you download the files straight after paying.
Written and designed by Plainfiles with the help of artificial intelligence (AI) tools, then checked against the official legislation and guidance listed in the sources. How we write and check our work.
What is included
- Reasonable Excuse Decision ChecklistTen minutes with your penalty notice: is the appeal in time, what stopped you, did it last until you acted, can you show it, and which letter fits.
- Penalty and Appeal Facts SheetThe late filing and late payment penalty amounts, the new Making Tax Digital penalties, HMRC’s reasonable excuse test, the 30-day window, online appeal or form SA370, when to file first, the earliest dates for each 2025 to 2026 penalty, and the review and tribunal steps (and time limits) if HMRC says no.
- Evidence ChecklistWhat to gather for each kind of excuse, and what to do when a document does not exist.
- Timeline WorksheetThe dates HMRC and a tribunal look at: when the excuse began and ended, when you filed and paid, and your last day to appeal.
- Appeal Letters 1 to 6Fill-in templates in Word and PDF for bereavement; illness, hospital stay or mental health; an HMRC online service problem; a postal delay; an agent or adviser who did not file (with the warnings); and lost records, another reason or a wrong penalty (including HMRC not showing it gave you a notice to file or served the penalty notices).
- Letter 7: Ask HMRC for a ReviewA template for when HMRC rejects your appeal, with the time limits for a review and the tribunal.
- Letters 8 to 10Letter 8 asks HMRC to accept a late appeal (more than 30 days after the notice). Letter 9 is for the nominated partner appealing late filing penalties on a Partnership Tax Return. Letter 10 is a complaint about an HMRC delay, for when your appeal has not been answered.
- Penalty and Appeal TrackerAn Excel sheet with one row per penalty that works out your 30-day dates and the next deadline after HMRC replies, and a printable Tracker page with the earliest date each 2025 to 2026 penalty can be charged and a reminder that each penalty needs its own appeal.
What it is not
- It does not send anything to HMRC. You appeal yourself, within 30 days, online, on form SA370 or by letter.
- It does not guarantee that a penalty will be cancelled or reduced. HMRC decides each case on its facts, and a tribunal can decide if you take it that far.
- It is not tax or legal advice and is not issued or endorsed by HMRC or any government body. It covers individual Self Assessment late filing and late payment penalties, not VAT, PAYE or company tax.
Sources and checking
Checked against these official sources on 27 October 2026:
- Self Assessment tax returns: Penalties (GOV.UK)
- Appeal a Self Assessment penalty for late filing or late payment (GOV.UK)
- Disagree with a tax decision or penalty: Reasonable excuses (GOV.UK)
- Penalties for Making Tax Digital for Income Tax (GOV.UK)
- Compliance Handbook, Reasonable excuse (CH160000) (HMRC internal manual)
- Finance Act 2009, Schedule 55 (legislation.gov.uk)
- Finance Act 2009, Schedule 56 (legislation.gov.uk)
- Appeal to the tax tribunal (GOV.UK)
Written and designed by Plainfiles with the help of artificial intelligence (AI) tools, then checked against the official legislation and guidance listed in the sources. These kits are independent templates to help you organise your paperwork. They are not legal, tax or financial advice, are not issued or endorsed by any government body, regulator or council, and do not guarantee a licence, rating or any other outcome.
Free guides that go with this kit
- Appeal an HMRC Self Assessment penalty: reasonable excuse, the 30-day deadline and what to write Self Assessment
- HMRC reasonable excuse examples: what is accepted, what is not and what tribunals decided Self Assessment
- Appeal an HMRC late filing penalty: online, on form SA370 or by letter Self Assessment
- HMRC daily penalties, 6-month and 12-month late filing penalties explained Self Assessment
Get the HMRC Penalty Appeal Pack
Price: £9
One-off purchase. Instant download. UK buyers only, for now.
Secure checkout by Stripe. You confirm at checkout that you want the download straight away.
Faulty file? We fix it, replace it or refund you. Terms of sale and refunds.