Appeals and penalties for accountants and tax advisers

Please note: tax agents and advisers guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Appeals and tribunals: an overview for agents and advisers
Find out what you need to know if you disagree with a decision made by HMRC and how tribunals work

Penalties: an overview for agents and advisers
Find out about the different types of HMRC penalties and how you can help your clients avoid them

Self Assessment: reasonable excuse for not filing return online
Use this form if you're an agent and you're unable to file a Self Assessment tax return online for your client