How penalties work
Late filing and late payment trigger automatic penalties that grow over time, plus interest on unpaid tax. Errors can also attract penalties depending on the cause.
Appealing
If you have a reasonable excuse, you can appeal a penalty. Do it promptly and keep evidence of the circumstances.
Frequently asked questions
What counts as a reasonable excuse?+
Things genuinely outside your control — serious illness, bereavement, or a service failure. Simply forgetting usually does not.