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Template · HMRC
HMRC Late Payment Penalty Appeal Template (UK, Free Download)
A formal appeal against penalties for late payment of tax liabilities to HMRC.
Built by a practising Chartered Accountant · Unlimited users · 60-day free trial · Last updated 23 September 2026
Quick answer
If you have missed a tax payment deadline due to reasons beyond your control, you can appeal the resulting late payment penalty. Similar to filing penalties, you must demonstrate a reasonable excuse and appeal within 30 days. [VERIFY] Some payment appeals can be done via your online tax account.
Who is this sent to, and when?
- Sent to
- HMRC
- When to send it
- Within 30 days of penalty notice
What excuses are accepted for late payment?
Accepted excuses include unexpected financial hardship (though this is strictly tested), bank errors, or severe personal circumstances.
Simple cash flow issues are rarely accepted as a reasonable excuse unless they were caused by an unforeseen and exceptional event.
Preview the template
Check the current process on GOV.UK before sending — many requests are now made online.
HMRC Late Payment Penalty Appeal Template
Appeal against Late Payment Penalty
HMRC
[Relevant HMRC Address]
Date: [Date]
Client Name: [Client Name]
UTR: [UTR]
Penalty Reference: [Penalty Reference Number]
Dear Sir/Madam,
We are writing to appeal against the late payment penalty of £[Amount] issued on [Date of Penalty Notice] regarding the tax liability for [Period].
The payment was delayed due to the following reasonable excuse:
Preview shows the opening and key sections. The full editable file is free to download below.
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Send this from Remindoo
Save it once in Remindoo and send it from there. Store the wording as an email template, then use tokens so client names, company numbers and dates fill in automatically. Send it to one client or to a filtered group with bulk client emails. For requests that repeat, pair it with automated reminders and a recurring task so it goes out every period without anyone remembering.
What are the common mistakes?
- Appealing before paying the original tax
- Not providing evidence of why the payment was late
- Confusing filing penalties with payment penalties
- Ignoring the penalty notice for too long
“Managing deadlines and tasks is much easier.”
Frequently asked questions
Is lack of funds a valid excuse?
Usually not, unless it's due to an unforeseeable event beyond your control.
Can I appeal online?
Yes, for many tax types, you can appeal via the Government Gateway.
Should I pay the penalty while appealing?
It is often advised to pay to stop further interest, but you can request a stay.
What if I have multiple penalties?
You may need to file separate appeals for each penalty notice.
How long does HMRC take to respond?
It can take several weeks or even months for a response depending on their current backlog.
Does interest still accrue during appeal?
Yes, interest usually continues to accrue on unpaid tax regardless of an appeal.
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Sources
Last updated 23 September 2026. General guidance, not regulatory advice.
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Written and reviewed by Waqas Sagar ACA FCCA FMAAT, Chartered Accountant with 18+ years in practice. Founder and MD of Accotax, an ICAEW, ACCA and AAT regulated London practice that has served over 5,000 clients, and founder of Remindoo. Guidance is general; check current GOV.UK and professional body guidance for your firm.
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