There are a number of options open to taxpayers who disagree with a tax decision issued by HMRC. As a first step, it may be possible to make an appeal against a tax decision. There is normally a 30-day deadline for making a claim, so time is of the essence. HMRC will then carry out a review, usually by using HMRC officers that were not involved in the original decision. A response to an appeal is usually made within 45 days but can take longer for complex issues.
In certain cases, it is possible to appeal against penalties on the grounds of having what is known as a 'reasonable excuse'.
HMRC’s guidance lists the following examples of what may count as a reasonable excuse:
However, not receiving a reminder, relying on someone else or making a mistake are amongst the reasons not counted as reasonable excuses.