If you have received a penalty from HM Revenue and Customs (HMRC) and believe that it has been issued in error or that you have reasonable grounds for appeal, you may be able to challenge it.
The first step in the appeals process is to write to HMRC, explaining why you believe the penalty is incorrect or unfair. Your letter should include any evidence that supports your case, such as receipts, invoices, or bank statements.
If HMRC does not accept your appeal, you can request an independent review by an HMRC officer who was not involved in the original decision. If you are still unhappy with the outcome, you can appeal to the First-tier Tribunal (Tax Chamber) within 30 days of receiving HMRC’s decision.
if you have receved penaly for late payment and you have a reasonable excuse for paying your tax late, you may be able to request that HMRC waive the penalty. Examples of reasonable excuses may include illness or bereavement, or unexpected delays in receiving information you need to complete your tax return.
If you’re unsure about the appeals process or need further guidance, you can contact HMRC or seek professional advice from a tax advisor or accountant.