How to appeal
Appealing an HMRC penalty to the First-tier Tribunal
If HMRC's own review upholds a penalty you believe is wrong, an independent tribunal is the next step - and it is free and designed for people without lawyers.
When you can go to tribunal
After HMRC has made a decision on your appeal (or offered a review), you can notify an appeal to the independent First-tier Tribunal (Tax Chamber), usually within 30 days of that decision.
What it costs
There is no fee to appeal to the First-tier Tribunal. Most penalty cases are dealt with on the papers or at a short informal hearing - you do not need a lawyer.
Your chances
The tribunal applies the same Perrin reasonable-excuse test but independently of HMRC. Taxpayers with a genuine, evidenced excuse who acted promptly succeed regularly - the tribunal is not bound by HMRC's internal view.
Last reviewed September 2026. General information, not tax advice - check your penalty notice and GOV.UK for your exact figures.
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