Late tax returns and HMRC penalty appeals in Liverpool

Missing a tax return is more common than people admit. Illness, a family crisis, a business that took off, or just letters left unopened. Whatever the reason, the cost keeps growing until the returns are filed. The first step is always the same: get the returns in.

We prepare overdue Self Assessment returns from whatever records you have, file them in order, and then look at every penalty to see whether an HMRC penalty appeal has a fair chance. We will tell you honestly if it does not.

Late payment is separate. You pay 5% of the unpaid tax at 30 days, 6 months and 12 months, plus interest.

Say a return with £2,000 of tax due is filed 6 months late. The filing penalties are £100, then £900 in daily penalties, then £300 (because 5% of £2,000 is only £100). That is £1,300 before any late payment penalties or interest. Our guide to Self Assessment penalties and appeals has more detail.

Yes, if you had a reasonable excuse. That means something outside your control stopped you meeting the deadline, and you put things right as soon as you could once it had passed. HMRC’s own examples include a serious illness or unexpected stay in hospital, the death of a partner or close relative shortly before the deadline, and failures of HMRC’s online service.

Things that usually do not count include relying on someone else who let you down, not receiving a reminder, or finding the online system difficult.

Many people put off filing because they are worried about the bill. That usually makes it worse. Penalties and interest keep adding up while the return is outstanding, and HMRC may send an estimated bill that is higher than the real one.

Once the returns are filed, you know the real figure. If you cannot pay it all at once, HMRC can agree a payment plan, often called Time to Pay, which spreads the bill over a period of months. Interest still runs, but the pressure eases, and a plan agreed before the next penalty date can stop that late payment penalty being added. We can make that request with you and make sure the monthly amount is one you can actually afford.

1. 1

   Tell us what you have had from HMRC

   Send photos of the letters in a free chat. We work out which years are open and what penalties have been charged.

2. 2

   Agree a fixed price

   You get a written quote within one working day, covering the catch-up and the regular work after it.

3. 3

   File the oldest return first

   We rebuild figures from bank statements and records, then file each overdue return in turn.

4. 4

   Appeal where there are grounds

   We write the appeal, gather the evidence HMRC will want and send it. If an appeal is refused, we talk you through the next options.

5. 5

   Sort out payment

   We give you the final bill and, if you cannot pay it all at once, discuss a payment plan with HMRC.

Catch-up work is quoted as a fixed amount, and ongoing returns move onto a fixed monthly fee from £99 for self-employed people and landlords. See our fees page, or send us a message with the letters you have received.

• Every HMRC letter and penalty notice you have, even unopened ones
• Your UTR and National Insurance number
• Bank statements for each year that is late
• Any income records, CIS statements, P60s or rent statements you have
• Evidence for your reason for being late, such as hospital letters