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HMRC penalties, appeals and correcting returns

What HMRC charges when a return or a payment is late, what counts as a reasonable excuse, how to appeal a penalty, and how to correct a return you have already filed — before HMRC opens an enquiry into it.

10 guides in this topic.

4 September 2026

Reasonable Excuse for Late Tax Returns: How to Appeal HMRC Penalties

Filed your Self Assessment return late and received an HMRC penalty? You may be able to have it cancelled if you have a reasonable excuse. Here is exactly what qualifies, what does not, and how to make a successful appeal.

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24 August 2026

MTD ITSA Penalties: What Sole Traders Need to Know in 2026

Making Tax Digital for Income Tax Self Assessment has brought a new penalty regime that catches many sole traders off guard. Understanding how late filing and late payment penalties work under MTD ITSA is essential to protecting your cash flow. Here is exactly what you need to know.

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22 August 2026

VAT Return Deadlines: Penalties, Surcharges & How to Appeal

Missing a VAT return deadline can trigger automatic penalties under HMRC's points-based system, introduced in January 2023. Whether you're a sole trader or limited company director, understanding how these penalties work — and how to challenge them — could save you significant money. Here's what you need to know.

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9 August 2026

How to Amend Your CT600 After Filing: A Director's Guide

Made a mistake on your Corporation Tax return? You have 12 months from the filing deadline to correct it. This guide walks you through exactly when and how to amend your CT600, and what to do if you miss the window.

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2 August 2026

Penalty Relief for Late VAT Returns: How to Appeal HMRC Charges

Missing a VAT return deadline can trigger automatic penalties under HMRC's points-based system, but relief is available in certain circumstances. This guide explains exactly when HMRC will waive or reduce charges, and how to submit a successful appeal. Whether you run a limited company or operate as a sole trader, understanding your rights can save you hundreds of pounds.

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23 July 2026

MTD ITSA Quarterly Payments: Avoid Underpayment Penalties

Making Tax Digital for Income Tax Self Assessment is reshaping how sole traders and freelancers report and pay tax. Understanding how to estimate your quarterly payments accurately is now essential to avoid costly penalties. Here is everything you need to know to stay compliant and cash-flow confident.

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8 July 2026

How to Correct Past Self Assessment Returns: A Practical Guide

Made a mistake on a previous Self Assessment return? You have options, but time limits matter. This guide explains how to amend returns, what happens when HMRC finds errors first, and how to protect yourself from unexpected tax bills.

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5 July 2026

MTD ITSA Quarterly Updates: Avoid Errors and Late Penalties

Making Tax Digital for Income Tax Self Assessment is now live for many sole traders and freelancers, and quarterly updates are a core part of the new regime. Filing errors and missed deadlines can trigger automatic penalties, but most are entirely avoidable. Here is what you need to know to stay compliant and fine-free.

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13 June 2026

How to Correct Old Self Assessment Returns Before HMRC Acts

Made a mistake on a previous Self Assessment return? You have a limited window to put things right before HMRC comes to you. This guide explains exactly how to amend old tax years, what deadlines apply, and how to reduce your risk of investigation.

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1 June 2026

MTD ITSA Quarterly Reporting: Avoid Errors and Late Penalties

Making Tax Digital for Income Tax Self Assessment is now a reality for many sole traders and freelancers. Quarterly reporting brings new deadlines and new risks, but with the right habits you can file accurately and on time. Here is what you need to know to stay compliant and penalty-free.

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