HMRC Penalty for Late Filing

ijf10

Just received notification from HMRC that an appeal I made in 2014 against a late filing penalty has been rejected. I appealed based on the Morgan and Donaldson case, however this has finally come to a conclusion through the Court of Appeal and now HMRC want payment of £984 in 3 weeks time.
My original appeal was limited to the Morgan and Donaldson case, however the reason for late submission was that I was suffering from severe mental health issues at the time and was barely functioning, let alone being in a position to focus on a tax return.
Is it possible to appeal again, using this different argument, and if so, is a mental health condition that is classified as a disability a valid reason for late submission of a tax return?
Advice would be much appreciated.

whitewitch21

Is this the first appeal against these penalties? If so, there should be an address on the letter to write to asking for a review of the decision. Put as much detail and dates involved in your letter. Or you can take it to Tribunal https://www.gov.uk/courts-tribunals/first-tier-tribunal-tax

Darksparkle

The letter you receive should tell you what to do if you don't agree with their decision.

If you have a disability and claim to have a reasonable excuse that prevented you from meeting a deadline, HMRC will consider whether you made a reasonable effort to meet your obligation on time.

latinaid

You might be able to get some help and advice from Mind - they were very helpful when my son got into debt due to mental health issues.