This surge coincides with HMRC’s customer service hitting an all-time low, with long wait times for taxpayer assistance. Many appeals cited HMRC service issues as a “reasonable excuse” for late filing, The Telegraph reports.

Taxpayers who miss the January 31 deadline face a £100 fine, though appeals are possible. 40% of these penalties affect people who don’t owe any tax, leading some to call for reform. HMRC stated they are “committed to helping customers pay the tax they owe, on time” and that penalties are meant to encourage compliance.

An HMRC spokesperson added: “Most automated penalties we issue each year are correct, with just one in 140 requesting a review. When people have a reasonable excuse, we will cancel the penalty.”